2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN...

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Persons 60 or Over Checklist….............. Persons 60 or Over or Disabled.....Steps for Preparing your Return………… U.S. Obligations………………........... What Documents to Attach………………. What Form to File….……………………… When to File……………………………….. Who is a Resident……………………….… Who Must file……………….……………… 2013 DELAWARE 2013 Resident Individual Income Tax Return Complete your federal tax return before preparing your state return! This booklet contains your 2013 State of Delaware individual income tax forms and instructions. The changes are listed below, so please read the instructions carefully to determine how they apply to you. A new contribution checkoff has been added to the tax return: Veteran’s Trust Fund. For details regarding these special funds and other checkoffs, please see Page 13. The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final, extensions and balance dues), gross receipts, withholding and licensing. Revenue accepts American Express, Discover, MasterCard and VISA for credit payments up to $2,500. We also accept direct debit payments (without dollar limitation) from a checking or savings account. Funds cannot come from an account outside the United States. Those claiming a nonrefundable Earned Income Tax Credit (EITC), must complete and attach DE Schedule II to the Delaware return. DE EITC is limited to 20% of the amount of Federal Form EIC. Those claiming a credit on Line 10 of the Delaware return for taxes paid to more than one State must complete Schedule I, listing the name of each State and the net tax liability, plus include a copy of the other state return(s). Refund Inquiry: You can check the status of your refund by calling (866) 276-2353 (toll free) or by visiting www .revenue.delaware.gov. Select “Check the Status of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry. Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal return and b) received a Delaware refund, requested a carryover, contributed to one of the Special Funds OR had your refund intercepted. Refunds as quick as 5 days, if additional documentation is not required Direct deposit into checking or savings account, if to a U.S. bank account. Convenient, fast, easy and electronic receipt verification. For a lightning-fast Delaware refund, submit your return electronically. Advantages: Patrick T. Carter Director of Revenue Additional Standard Deduction……….. Address Change……………………….. Amended Returns……………………… Armed Forces, Members of…………… Child Care Credit................................. DE 2210 Indicator ................................ Deceased or Disabled Persons………. Earned Income Tax Credit................... Estimated Tax, Requirement of Filing... Index Topic Page Topic Page Topic Page 6 5 5 4 8 6 2 8 4 Extension of Time to File………..... Filing Status……………….…..…… Itemized Deductions…….………… Line-by-Line Instructions.……….… Lump Sum Distribution.................. Name, Address and SSN.............. Penalties and Interest….……….… Pension Exclusion…….….……...… Personal Credits………….……...… 2 5 11 6 6 5 5 10 6 3 35 40 34 13 PRSRT STD U.S. POSTAGE PAID PERMIT NO. 12 WILMINGTON, DE 14 3 11 3 10 3 2 2 2 2 FROM DIVISION OF REVENUE STATE OF DELAWARE P.O. BOX 508 WILMINGTON, DE 19899-0508 ADDRESS SERVICES REQUESTED For more information regarding electronic and online filing options, visit www.revenue.delaware.gov. NOTE: The average refund time for paper returns and returns requiring support documentation is 4 to 6 weeks. For tax years after December 31, 2011 and before January 1, 2014, the income tax rate for income in excess of $60,000 is 6.75%. For tax years beginning after December 31, 2013, the tax rate on income in excess of $60,000 is taxed at 6.6%.

Transcript of 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN...

Page 1: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

Persons 60 or Over Checklist…..............Persons 60 or Over or Disabled.....…Steps for Preparing your Return…………U.S. Obligations………………...........What Documents to Attach……………….What Form to File….………………………When to File………………………………..Who is a Resident……………………….…Who Must file……………….………………

2013 DELAWARE 2013Resident Individual Income Tax Return

Complete your federal tax return before preparing your state return!

This booklet contains your 2013 State of Delaware individual income tax forms and instructions. The changes are listed below, soplease read the instructions carefully to determine how they apply to you.

• A new contribution checkoff has been added to the tax return: Veteran’s Trust Fund. For details regarding these special funds and other checkoffs, please see Page 13.

The Delaware Division of Revenue accepts online payments for personal income tax (estimated, final, extensions and balancedues), gross receipts, withholding and licensing. Revenue accepts American Express, Discover, MasterCard and VISA forcredit payments up to $2,500. We also accept direct debit payments (without dollar limitation) from a checking or savings account.Funds cannot come from an account outside the United States.

Those claiming a nonrefundable Earned Income Tax Credit (EITC), must complete and attach DE Schedule II to the Delawarereturn. DE EITC is limited to 20% of the amount of Federal Form EIC.

Those claiming a credit on Line 10 of the Delaware return for taxes paid to more than one State must complete Schedule I, listingthe name of each State and the net tax liability, plus include a copy of the other state return(s).

Refund Inquiry: You can check the status of your refund by calling (866) 276-2353 (toll free) or by visiting www.revenue.delaware.gov.Select “Check the Status of Your Refund.” You will need your SSN and the requested ‘Net Refund’ amount to complete your inquiry.

Reminder: You will receive a 1099G from the State if last year you a) itemized deductions on your federal return and b) received aDelaware refund, requested a carryover, contributed to one of the Special Funds OR had your refund intercepted.

• Refunds as quick as 5 days, if additional documentation is not required• Direct deposit into checking or savings account, if to a U.S. bank account.• Convenient, fast, easy and electronic receipt verification.

For a lightning-fast Delaware refund, submit your return electronically. Advantages:

Patrick T. CarterDirector of Revenue

Additional Standard Deduction………..Address Change………………………..Amended Returns………………………Armed Forces, Members of……………Child Care Credit.................................DE 2210 Indicator................................Deceased or Disabled Persons……….Earned Income Tax Credit...................Estimated Tax, Requirement of Filing...

IndexTopic Page Topic Page Topic Page

655486284

Extension of Time to File……….....Filing Status……………….…..……Itemized Deductions…….…………Line-by-Line Instructions.……….…Lump Sum Distribution..................Name, Address and SSN..............Penalties and Interest….……….…Pension Exclusion…….….……...…Personal Credits………….……...…

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PRSRT STDU.S. POSTAGE

PAIDPERMIT NO. 12

WILMINGTON, DE

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FROMDIVISION OF REVENUESTATE OF DELAWAREP.O. BOX 508WILMINGTON, DE 19899-0508ADDRESS SERVICES REQUESTED

For more information regarding electronic and online filing options, visit www.revenue.delaware.gov.

NOTE: The average refund time for paper returns and returns requiring support documentation is 4 to 6 weeks.

For tax years after December 31, 2011 and before January 1, 2014, the income tax rate for income in excess of $60,000 is 6.75%. For tax years beginning after December 31, 2013, the tax rate on income in excess of $60,000 is taxed at 6.6%.

Page 2: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

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Form 200-01RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONSWho Must File

1. If you are a Full-Year Resident of the State, you must file a tax return for 2013 if, based on your Age/Status, your individual adjusted Delaware gross income (AGI) exceeds the amount shown below.

Filing Status 1 & 5 2 3 & 4

AGE/ STATUS

Filing Status

Married or entered into a civil union filing seperate

Filing as a dependent on another person’s return

Under 60 $9400 $15450 $9400 $5250 60 to 64** $12200 $17950 $12200 $5250

65 and over OR BLIND** $14700 $20450 $14700 $7750

65 and over AND BLIND**

$17200 $22950 $17200 $10250

*This dollar amount represents your individual Adjusted Gross Income, NOT a total combined with anyone else. **Assumes only one spouse meets age or blindness criteria.

2. If you are a Part-Year Resident, you must file a Delaware tax return:a. If you had income from any source while a resident of

Delaware, orb. If you had income from a Delaware source while you were a

non-resident of Delaware.

Part-Year Residents may elect to file either a resident or non-resident return. You may wish to prepare both a resident and non-resident return. File only the return which is more advantageous for you.

Part-Year Residents electing to file a resident return – This option may be advantageous if, during the period of non-residency, you had no income from sources in other states and/or your only income was from Delaware. Report all income from Delaware and from all other sources on Form 200-01.

Part-Year Residents electing to file a non-resident return – This option may be advantageous if, during the period of non-residency, you had any income from other states or sources outside of Delaware. Report all income from your Federal return in Column 1 and all Delaware Source income in Column 2 of Form 200-02. To determine your Delaware tax, your modified Delaware source income will be divided by your Federal modified income to compute a proration decimal. Your tax liability and personal credits will be prorated accordingly, based on the proration decimal.

Note: Volunteer Firefighter, Child Care and Earned Income Tax Credits cannot be taken on the non-resident return (Form 200-02). Note: Volunteer Firefighter, Child Care and Earned Income Tax Credits cannot be taken on the non-resident return (Form 200-02).

3. If you are a Non-Resident who had gross income in 2013 from sources in Delaware, you must file a Delaware Tax return.

What Form to File

Who is a Resident A resident is an individual who either:

Is domiciled in this State for any part of the taxable year; or Maintains a place of abode in this State and spends more than 183 days of the taxable year in this State.

A domicile is the place an individual intends to be his permanent home. An individual can have only one domicile. A domicile, once established, continues until the individual moves to a new location and exhibits a bona fide intention of making it his or her permanent home.

Full-Time Students with a legal residence in another state remain legal residents of that state unless they exhibit intentions to make Delaware their permanent residence.

NOTE*: Foreign Travelers – If you were out of the United States for at least 495 days in the last 18 consecutive months and (at the same time) you did not maintain a permanent place of abode in this State at which you, your spouse, your children or your parents were present for more than 45 days, you are not considered a resident of this State.

*The above NOTE does not apply to members of the Armed Forces,employees of the United States, its agencies, or instrumentalities.

Minors – Disabled – Deceased If an individual is unable to file a return because he is a minor or is disabled, the return shall be filed by his authorized agent, guardian, fiduciary or the person charged with the care of the person or property of such individual. See the federal instructions for authorized signature. If an individual is deceased, his final return shall be filed by his executor, administrator or other person responsible for the property of the decedent. Please see Deceased on Page 12 for further instructions on deceased taxpayers.

When to File Individual income tax returns are due on or before April 30, 2014, for all taxpayers filing on a calendar year basis. Allothers must file by the last day of the fourth month following the close of their taxable year.

Extension of Time to File a Return CAUTION:

THERE IS NO EXTENSION OF TIME FOR PAYMENT OF TAX An extension of time to file your tax return is granted when the Application for Automatic Extension (Form 1027) includes a payment for the amount of any tax reasonably estimated to be due. Interest accrues at the rate of ½% per month, or fraction of a month, on any unpaid tax from the original due date of the return until paid.

If an extension is not filed and if there is a balance due when the return is filed, a penalty will be charged for filing the return late. If you have doubt as to whether the final return will show a balance due, file Form 1027 for an extension.

To extend your due date for submitting your completed income tax return (from April 30, 2014 to October 15, 2014), submit the following to the Division of Revenue no later than April 30, 2014:

Married or entered into a civil unionfiling joint

200-01 R 200-02 NR Full-year residents √Part-year residents √ or… √Non-residents √

Note: A Non-resident of Delaware who works in Delaware and who has entered into a Civil Union or Same Sex Marriage in another statethat is recognized as a civil union in Delaware under 13 Del. C. §213,would be taxed as if the taxpayer were a nonresident married spousewho worked in Delaware.

Conversely, a Resident of Delaware who has entered into a Civil Unionin Delaware and becomes a Non-Resident but works in Delaware, wouldbe taxed as if the taxpayer were a nonresident married spouse who worked in Delaware, irrespective of whether the State where they arenow domiciled recognizes Civil Unions or Same Sex Marriages.

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1. Your payment of any balance of tax liability estimated to be due for tax year 2013 AND

2. The completed copy of Form 1027. The application for an automatic extension, Form 1027, may be filed on-line at our website at www.revenue.delaware.gov. If youowe tax with your extension for 2013 and file on-line, you may usea direct debit from your checking or savings account or pay by credit card. If you are paying by direct debit you may specify a laterpayment date, up to the due date. Payments by Direct Debit must not come from an account outside the U.S. and may be made in any amountwithout dollar limitation. Payments up to $2,500 can be made by creditcard. If you choose not to file online, a blank copy of Form 1027 is available from the Division of Revenue or from our website above.Blanket requests for extensions will not be granted. YOU MUST submit a separate application for each return. To extend your due date beyond October 15, 2014, file with the Delaware Division of Revenue a photocopy of your approved Federal extension on or before the expiration of the extension granted on Form 1027. The approved federal extension will extend the due date of your Delaware return to the same date as your federal extension due date and must be attached to your Delaware return.

Steps for Preparing Your Return Step 1 Complete your federal income tax return and any other state return(s). They will be used in preparing your Delaware return. Note: If you enteredinto a civil union, you should have two federal returns completed. 1) A federal income tax return that you will fill out and submit to the IRS using a single or head of household filing status. We call this your actual federal return. 2) A second federal return completed as if you are filing jointly, married/civil union and filing separate on Form 200-01 or separately. Use the information you calculate on the Proforma or “as if” federal return to complete your Delaware income tax return. Don’t submit the Proforma return to the IRS, but include it with your Delaware return. If you andyour spouse are filing separately or filing combined separately on Form 200-01, you must each submit a Proforma federal married filing separate return to Delaware.Step 2 Fill in the top boxes on the front of the form (name, address, filing status). See page 5 of this booklet. Step 3 Using the line-by-line instructions, first complete all lines relevant to your return in Sections A, B, and C on the back of the form; then complete the front of the return. Step 4 When you are finished, attach the appropriate documents to your Delaware return. See “What Documents to Attach” on this page. Step 5 Sign, date, enter your phone number, and send Form 200-01 along with all required attachments to the applicable address listed below. If the return is prepared by a paid preparer, the paid preparer must also sign the return.

If Balance Due on Form 200-01, Line 27: State of Delaware, Division of Revenue, P.O. Box 508, Wilmington, DE 19899-508If Refund on Form 200-01, Line 28: State of Delaware, Division of Revenue, P.O. Box 8765, Wilmington, DE 19899-8765If Zero Due on Form 200-01, Line 28: State of Delaware, Division of Revenue, P.O. Box 8711, Wilmington, DE 19899-8711

If necessary, please call our Wilmington office to discuss payment difficulties. Our representatives are available 8:00AM to 4:30PM, Monday through Friday to explain the payment options available. New Castle County: 577-8208 Kent and Sussex County: 1-800-292-7826 Outside Delaware: 1-302-577-8208

NOTES:The return is not complete unless it is signed and dated. If filing a joint return or a married/civil union combined separatereturn, both spouses must sign the return. In order to aid in timely processing of your return, please include a telephone number where you can be reached during normal working hours. Each preparer is responsible for including all relevant items about which he/she has information. Separate filers MUST submit their returns in separate envelopes. When doing this, DO NOT include duplicate copies of a spouse’s return.

What Documents to Attach Attach the following documents to your Delaware return: 1. DE Schedule I, II and III, if completed.2. W-2 Form(s) issued by your employer and all 1099R forms to

take credit for Delaware tax withheld. 3. A copy of Page 1 and Page 2 of your Federal Form 1040 or

1040A or 1040EZ Page 1. REQUIRED if you claim the Earned Income Tax Credit.

4. A copy of all federal schedules you are required to file with your federal return (for example, Schedule A, B, C, D, etc.).

5. A copy of Federal Schedule EIC – Earned Income Credit.6. If you claim a deduction on Schedule A, Line 21 for unreimbursed

employee expenses, you must attach a copy of Federal Form 2106 or 2106EZ.

7. A signed copy of other state’s income tax return(s) if you claim a credit for taxes paid to another State. Do NOT use the amount from your W-2 form(s).

8. If you are taking a credit for Child and Dependent Care expenses, also attach a copy of Federal Form 2441.

9. A copy of Form 1100S, Schedule A-1, if you take a credit for taxes paid by an S Corporation.

10. A copy of Form DE2210, pages 1 and 2, if you completed Part 3 of the DE2210 or if the calculated Estimated Tax Penalty is greater than zero.

11. A copy of Form 700, Delaware Income Tax Credit Schedule and Form 1801AC and/or Form 2001AC, if applicable. See Pages 7 and 8 for a description of the Form 700 Credits.

12. A copy of Form 5403, Real Estate Tax Return, if you declared and paid estimated taxes on any real estate owned in Delaware.

13. A copy of your Proforma federal tax return, if you entered into a civil union in 2013. Each spouse must submit a Proforma married filing separate return if you are filing separately or combined separate on Form 200-01.NOTE: Failure to attach the above required documentation may unnecessarily delay the processing of your return.

Persons 60 or Over Checklist If you were 60 years of age or older on 12/31, please review the following items before filing your return:

You are entitled to an additional personal credit of $110. Line 9b, Page 7 You may be eligible for the pension exclusion. Line 35, Page 10 Social Security and Railroad retirement benefits are excluded from Delaware taxable income. Line 37, Page 11 You may be eligible for an exclusion if your earned income was less than $2,500. Line 40, Page 11 If you were 65 years of age or older on 12/31, you are eligible for an additional standard deduction of $2,500, if you did not itemize. Line 3, Page 6

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Members of Armed Forces While you are stationed in Delaware, your military and non-military pay is subject to Delaware state income tax as follows:

Members of the Armed Forces Delaware Filing Required Are You a

LegalResident of Delaware?

Military Active Duty Income

Other Income Earned in DE

Other Income Earned in Other

StatesYes Yes* Yes* Yes* No No Yes* No

*Whether you are stationed in Delaware or not.

Your state of legal residence is the same as it was when you entered the Armed Forces unless you voluntarily changed it while in the Armed Forces. For example, if you were a legal resident of Delaware when you entered the Armed Forces, you remain a legal resident of Delaware for Delaware state income tax purposes unless you voluntarily abandoned your Delaware residency and established a new legal domicile in another state. If you change your legal residence, in the year you change, you are a part-year resident of both states. A change in legal residence is documented by filing DD Form 2058 and DD Form 2058-1 with your military personnel office. The following examples illustrate this: 1. Airman John Green, who is a legal resident of Delaware

(domiciled in Delaware), was ordered to duty in, and moved his family to, New Jersey. The family has no income other than Green’s military pay. Airman Green will file a federal and Delaware Resident tax return only. A New Jersey state tax return is not required.

2. Sergeant Paul Smith, whose domicile is Ohio and to which he is liable for income taxes, has been on active duty in Delaware for 12 months. Sergeant Smith is single and has non-military income from Delaware. Sergeant Smith will file as a non-resident of Delaware (using Form 200-02 NR) reporting all his income in Column A. He will also deduct his military compensation from his Delaware Non-Resident Return as a federal adjustment to gross income. (Column A, Line 16.) Sergeant Smith should contact Ohio for his filing requirements for Ohio.

Military Spouses All income of a non-military spouse is taxed in the state of their legal residence. The following examples illustrate this: 1. Airman Dan Brown and his spouse are legal residents of

Delaware (domiciled in Delaware). Airman Brown was ordered to duty in, and moved with his spouse to, New Jersey. Besides Airman Brown’s military pay, his spouse has New Jersey source wages. Airman Brown and his spouse will file both a federal and Delaware Resident tax return reporting both military and non-military income. A New Jersey state tax return is not required.

2. Sergeant Michael Jones, whose domicile is Ohio and to which he is liable for income taxes, has been on active duty in Delaware for 12 months. Sergeant Jones is married and his spouse has non-military income from Delaware. If Sergeant Jones’ spouse maintains a legal residence in a state other than Delaware, a Delaware state tax return will not be required. Sergeant Jones and his spouse should contact their state of legal residence for their filing requirements.

A military spouse claiming an exemption from Delaware’s income Tax withholding requirements must complete an Annual Withholding Tax Exemption Certification Form, Form W-4DE, with their employer. This form is also available on our website at www.revenue.delaware.gov. A military spouse claiming an exemption must meet the conditions set forth under the Service Members Civil Relief Act, as amended by the Military Spouses Residency Relief Act.

Requirement to File Estimated Taxes Every person who is either a resident of Delaware or has income from Delaware sources may be required to file quarterly Declarations of Estimated Tax to the Delaware Division of Revenue if the Delaware tax liability less payments and credits can reasonably be expected to exceed $400. (See worksheet on this page.) You may be required to make Estimated tax payments if you receive Unemployment Compensation, a lump sum distribution or a large bonus at the end of the year.Also, you may be required to make Estimated tax payments if you are a Delaware resident and:

Your employer does not withhold Delaware tax or You work in another state whose tax withholding rate is lower than Delaware’s.

The estimated tax booklet, containing the worksheet for computing your estimated tax liability and the payment vouchers (Form 200-ES), will be sent after January 15, 2014. If you did not file estimated taxes for 2013 and need estimated tax coupons, call the Estimated Tax forms voice mailbox at (302) 577-8588 to order them or call toll free 1-800-292-7826 (Delaware only).

Estimated tax payments may be filed on-line at www.revenue.delaware.gov by direct debit from your checking or savings account or by credit card. If you are paying by direct debit you may specify a later payment date, up to the due date. Payments by direct debit must not come from an account outside the U.S. and may be made in any amount without dollar limitation. Payments up to $2,500 can be made by credit card. If you want to pay by check, you must use the paper Form 200-ES available on our website at www.revenue.delaware.gov.

To estimate your 2014 tax liability prior to receiving the booklet, complete your 2013 return using estimated income and deduction amounts for 2014.

When to Make Your Estimated Tax Payment For estimated tax purposes, the year is divided into four payment periods. Each period has a specific payment due date as indicated below:

For the Period: The payment due date is: 1/1/14 through 3/31/14 April 30, 2014 4/1/14 through 5/31/14 June 16, 2014 6/1/14 through 8/31/14 September 15, 2014 9/1/14 through 12/31/14 January 15, 2015

For more information concerning estimated taxes or payment voucher and worksheet call (302) 577-8200.

Estimated Tax Penalty You may owe this penalty if the amount you owe (Line 22, Balance Due) is more than 10% of the tax shown on your return (Line 16, Balance).

Who Must File Estimated Taxes for 2014 To determine if you must pay estimated income tax payments complete the following: 1. Enter the amount of your total estimated tax liability for

2014 (See the tax table or tax rate schedule.) 1

2. Enter the amount of your estimated Delaware withholding taxes and other credits for 2014.

– 2

3. Enter the balance due (Line 1 minus Line 2). = 3

4. You DO NOT have to file estimated taxes if: Line 3 is less than $400, or Line 2 is at least 90% of Line 1, or Line 2 is at least equal to 100% of your total tax liability for 2013. Use 110% of your 2013 tax liability if your 2013 Delaware adjusted gross income exceeded $150,000, or if you are filing status 3 and your 2013 Delaware adjusted gross income exceeded $75,000.

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Exceptions to the Penalty You will not owe the penalty if your 2012 tax return was for a period of 12 full months AND ONE of the following applies:

1. You had no tax liability for 2012 (Line 16), or 2. The total of Line 15 (Total Non-Refundable Credits) and Line 21

(Total Refundable Credits) on your 2013 return equals at least 100% of the tax liabil ity shown on your 2012 return and estimated tax payments for 2013 were made on time. Use 110% of your 2012 tax liability if your 2012 Delaware adjusted gross income exceeded $150,000, or if you are filing status 3 and your 2012 Delaware adjusted gross income exceeded $75,000.

3. For Special Rules regarding Farmers and Fishermen and for waivers of the penalty please see the separate instructions for Form 200-ES and/or Form DE2210.

Penalties and Interest 1. Interest – Underpayment or late payment

The Delaware Code provides that interest on any underpayment or late payment of income taxes due shall accrue at the rate of ½% per month, from the date prescribed for payments to the date paid.

2. Penalty – Late-filing of balance due return The law imposes substantial penalties for failure to file a timely return. Late-filed returns with a balance due are subject to a penalty of 5% per month of the balance due.

3. Penalty – Negligence/fraud/substantial understatement The law also provides severe penalties for a false or fraudulent return, or for a false certification. The mere fact that the figures you report on your Delaware return are taken from your Federal return will not relieve you from the imposition of penalties for negligence or for filing a false or fraudulent return.

4. Penalty – Failure to payThe law provides a penalty of 1% per month (not to exceed 25%) of the net tax liabilities for failure to pay the tax liability due on a timely filed or late-filed return. This penalty is in addition to the interest charged for late payment.

5. Penalty – Failure to File/Pay Estimated TaxesThe law provides a penalty of 1½% per month of the computed tax payment for failure to file/pay estimated taxes due. This penalty is in addition to those penalties and interest listed above. The penalty is also assessed if the estimated payment is filed late.

Federal Privacy Act InformationSocial Security Numbers must be included on your income tax return. The mandatory disclosure of your Social Security Number is authorized by Section 306, Title 30 of the Delaware Code. Such numbers are used primarily to administer and enforce all tax laws, both civil and criminal, for which the Division of Revenue has statutory responsibility.

Amended Returns If any changes made to your federal return affect your state income tax liability, you are required to report the change to the Delaware Division of Revenue within ninety (90) days after the final determination of such a change and indicate your agreement with the determination or the grounds of your disagreement. Use Form 200-01-X to change an income tax return you have already filed, and attach a copy of any federal adjustments.

Rounding Off DollarsDollar amounts on your return must be rounded off to the nearest whole dollar. This means that amounts from 50 to 99 cents are increased to the next dollar. For example, $1.50 becomes $2.00 and $1.49 becomes $1.00.

Address ChangeIf you move after you file your return, you should notify the Division of Revenue of your address change. Please be sure to include your and your spouse’s Social Security Number(s) in any correspondence

with the Division of Revenue, or you may change your address by calling the Address Change voice mailbox at (302) 577-8589. You may also call toll free 1-800-292-7826 (Delaware only).

FRONT OF FORM 200-01 Name, Address and Social Security Number Attach the preprinted label with your booklet to the front of the form in the space provided, if your name, address and social security number has NOT changed since last year. NOTE: To protect your privacy, the number on your label is not your social security number.

DO NOT use the mailing label if your name, address, social security number or marital filing status HAS changed since last year. Print your name(s), address, and social security number(s) in the space provided. If you are married or entered into a civil union, give names and social security numbers for both you and your spouse whether you file joint or separate returns. If you are a Jr., Sr., II, III, etc., please indicate it in the Jr., Sr., III, block. DO NOT use the label if either the primary taxpayer or spouse is deceased. The surviving spouse information should be entered first under “Your Social Security No. and Your Last Name”. The deceased person’s data should be entered under “Spouse’s Social Security No. and Spouse’s Last Name”. Also, write DECD after their first name. For an example , please see Page 12 of the Instruction Booklet.

Filing Status Please indicate your filing status by marking the appropriate box. FILING STATUS 1 – SINGLE TAXPAYERIf you were single on December 31, 2013, consider yourself Single for the whole year and use Filing Status 1. NOTE: If you entered into a civil union, you can no longer use the single filing status on your Delaware return. FILING STATUS 2, 3, AND 4 – MARRIED OR ENTERED INTO A CIVIL UNION TAXPAYERSYou may file Joint, Separate, or Combined Separate Delaware returns.If you use Filing Status 4, you are in fact filing two separate returnswhich have been combined on the same form for convenience.NOTE: Generally, separate returns (filing status 3 or 4) will be advantageous if both spouses have a Delaware adjusted gross income in excess of $9,400.

For Filing Status 3 or 4, you each report only your own income, personal credits, deductions, and one half of the income derived from securities, bank accounts, real estate, etc., which are titled or registered in joint names. NOTE: Civil Union taxpayers mustcomplete a Proforma federal return. For more information, see “Steps for Preparing Your Return,” Page 3. Civil Union taxpayers, when completing your “as if” federal return, make sure to follow all the rules and regulations that apply to married filing jointly or married filing separately persons per IRS instructions to correctly determine your tax liability. For more information, visit www.revenue.delaware.gov - FAQs: Civil Union Tax Rules. FILING STATUS 5 – HEAD OF HOUSEHOLDIf you filed as Head of Household on your federal return or qualify as certain married/civil union persons living apart, you may fileas Head of Household on your Delaware return.

PART-YEAR RESIDENTS If you were a part-year resident of Delaware in 2013 electing to file as a full-year resident, indicate the dates of your Delaware residency.

If you elect to use Filing Status 3 or 4, both you and your spouse must compute your taxable income the same way . This means if one itemizes deductions, the other must itemize. If one takes the standard deduction, the other must take the standard deduction in computing taxable income.

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DE 2210 Indicator Check the “Form DE2210 Attached” box and attach a copy of DE2210 to your return if you have calculated the Underpayment of Estimated taxes and an Estimated penalty is due OR if you completed Part 3. Use Form DE2210 to determine if you owe a penalty for the underpayment of estimated tax and to calculate the amount of the penalty.

To obtain Form DE2210, please contact our offices or visit the Division of Revenue website at www.revenue.delaware.gov. Do NOT check this box if a completed DE2210 (Pages 1 and 2) is not being sent with your return. Do NOT submit a Federal Form 2210 instead of a Delaware Form 2210. Do not submit computer worksheets in lieu of Form DE2210.

LINE-BY-LINE INSTRUCTIONS Next, complete the back of this form beginning with Line 29. Instructions begin on Page 9. Once the back is completed, return to the front and use the following instructions.

NOTE: If you have no Delaware modifications and do not elect to itemize your deductions, you may eliminate completing page 2 of the return and begin on Line 1 of the Delaware return by entering your Federal Adjusted Gross Income from Federal Form 1040, Line 37; 1040A, Line 21; or 1040EZ, Line 4.

Delaware Adjusted Gross Income Enter the amount from Line 42 on the back of your Delaware return.

Standard DeductionThe law allows you to take a standard deduction in lieu of itemizing your deductions. If you elect to take the Delaware STANDARD DEDUCTION, be sure to check the block on Line 2a and enter the appropriate amount as listed below:

Delaware Filing Status

StandardDeduction

Enter on Line 2

1 $3,250 Column B 2 $6,500 Column B 3 $3,250 Column B 4 $3,250 Column A & B 5 $3,250 Column B

NOTE: If you have itemized deductions greater than your allowable Delaware standard deduction, you can itemize deductions on your Delaware return even though you did not itemize deductions on your federal return.

Itemized DeductionsIf you elect to itemize deductions: a. Check the block on Line 2b. b. Complete Section C, Lines 43 through 48 on the back of your

Delaware return. c. Enter the amount from Line 48 on Line 2. d. Attach a copy of Federal Form 1040 Schedule A. e. If you claim a deduction on Federal Schedule A, Line 21 for

Unreimbursed Employee Expenses, you must attach a copy ofFederal Form 2106 or 2106 EZ.

NOTE: If you claimed a standard deduction on your federal return, you may still elect to itemize your deductions on the Delaware return. In this case, complete and attached Federal Schedule A, showing the itemized deductions you would have claimed on the federal return.

Additional Standard DeductionThe additional standard deduction is allowable only for those persons 65 and over OR blind, electing to use the Delaware standard deduction (Line 2a).

NOTE: If you elect to itemize your deductions, you do not qualify for the additional standard deduction even though you

may be 65 years of age or older and/or blind. If you itemize deductions, do not check the “65 or over” box.

If you qualify for the additional standard deduction: 1. Be sure you checked the block on Line 2a to indicate you are

using the standard deduction. 2. Check the appropriate box(es) relating to age and/or

blindness on Line 3. 3. Multiply the number of boxes checked on Line 3 by $2,500

and determine the total (a maximum of $5,000 per individual). 4. If you are filing a combined separate return, enter the amount

pertaining to each spouse (boxes checked x $2,500) in the spouses’ respective columns ($5,000 per spouse age 65 or over and blind; $2,500 per spouse age 65 and over or blind).

5. All other filing statuses should enter the total for both individuals in Column B.

Tax LiabilityIf Line 5 is less than $60,000, use the tax table to compute your tax liability. If line 5 is $60,000 or greater, use the tax schedule at the end of the tax table to compute your tax liability. Enter your tax liability on Line 6.

Lump Sum DistributionThis line applies, in the case of someone who is not self-employed, only when the distribution is made: ● Due to the participant's death; ● Due to the participant's separation from employment; ● After the participant had attained age 59 ½.

In the case of a self-employed person, this line applies only when the distribution is made: ● Due to the participant's death; ● After the participant reached age 59 ½. ● The participant was previously disabled.

This line does not apply when your distribution was:● Rolled over; ● An early distribution including an early distribution received for

medical, education or housing exclusions; ● Subject to the early withdrawal penalty on Line 58 of Federal Form 1040. Delaware does not impose a penalty for early withdrawal from IRAs and Pension Plans. The law provides for separate tax treatment of lump sum distributions received from qualified pension plans, profit sharing or stock bonus plans. The law provides for ten year averaging of the distribution designated to be taxed as ordinary income. Under this provision, lump sum distributions will be taxed separately as ordinary income in the year of receipt. However, the federal “rollover” provisions apply to this income, so recipients have sixty days in which to invest the proceeds of the lump sum distributions into an IRA or other qualified pension plan without being subjected to tax. Persons receiving a lump sum distribution in 2013 must complete Delaware Form 329 to compute the tax liability on this income. The amount of tax (from Line 16, Form 329) should be placed on Line 7 of the Delaware return. You must attach Form 329 to your return. If you received a lump sum distribution, but did not qualify for or did not elect lump sum averaging on your federal return, you can still use Form 329 for Delaware purposes. See instructions for Line 37 (page 11) to exclude your lump sum distribution from your Delaware Adjusted Gross Income.

Personal CreditsEnter the total number of personal exemptions claimed on your federal return, multiply by $110 and enter the total on Line 9a. CivilUnion taxpayers, please refer to your Proforma or “as if” federalreturn. If you are married or entered into a civil union and filing a combined separate return (Filing Status 4), split the total between

Columns A and B in increments of $110.

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If you are married or entered into a civil union and filing separatereturns (Filing Status 3), allocate exemptions appropriately to eachreturn and multiply by $110, entering the total for each return inColumn B. Please see example below. All other filing statuses place the total in Column B. If you were not required to file a federal return, enter $110 for each spouse reporting income plus $110 for each person who could have been claimed as a personal exemption had you been required to file a federal return. Allocate the totals for your filing status as described in the paragraph above.

NOTE: You are not entitled to a Delaware Personal Credit if you are claimed as a dependent on another individual’s Federal return. Enter “0” in the space provided on Line 9a.

Example: If you filed the federal return as a married filing joint or the Proforma federal return as a civil union couple filing jointly and have no dependents, enter $220

$110 in each column if Filing Status 4 $110 per return in Column B if Filing Status 3, or $220 in Column B if Filing Status 2.

Please ensure that the number of personal credits claimed on the Delaware return does not exceed the Federal number of exemptions. This data will be verified with the IRS.

Additional Personal CreditsIf you and/or your spouse were 60 years of age or over on December 31, 2013, check the appropriate box(es), multiply the number of boxes checked by $110, and enter the total on Line 9b. If you are filing a combined separate return (Filing Status 4), enter $110 in the column(s) that correspond to the checked box(es).

Other State Tax CreditIf you are a resident of Delaware (or elect to be taxed as one) and pay income taxes to another State on income earned in the other State which is also included in your Delaware taxable income, the law allows you a tax credit against your Delaware income tax. Do not include city wage taxes or county taxes payable with your other State return. (See Worksheet below.) If you claim the tax credit, you must attach to your Delaware return a signed copy of the income tax return filed with the other State(s). In addition, your Delaware return information will be shared with the other State(s) that you claimed the credit for.

If you are claiming a credit for taxes paid to more than one State, you must complete DE Schedule I and attach it to your Resident return. Example: You claim a credit for taxes paid to Pennsylvania AND New Jersey on your Delaware return. On DE Schedule I, enter the names of the other States and amount of credit claimed in

HIGHEST to LOWEST credit amount order. If claiming the credit from only one state, then enter the state and amount on the front of the return.With regard to any credit claimed for taxes paid to another state, the credit is limited to the smallest of the following: a. The Delaware tax liability; b. The tax liability due and paid, after the application of all

credits (example: tax forgiveness credit, earned income credit, poverty level credit), to the other state (not including amounts paid on your state return to local jurisdictions). Theamount due and paid is not the amount on your W-2; or

c. The amount computed by multiplying the Delaware tax by a fraction, the numerator of which is your adjusted gross income from sources in the other state and the denominator of which is your Delaware Adjusted Gross Income (Line 1).

If the other state income is not included in Delaware Source Income, then the other State tax credit cannot be taken in Delaware for that income. NOTE: If you file using filing status 4 – Married or entered intoa civil union filing combined separate – enter the credit in the column for the person who actually worked or was taxed by the other state.

NOTE: Taxes paid to a political subdivision of a state cannot be claimed as credit. The District of Columbia, however, is classified as a “State” for the purpose of this credit and, therefore, can be claimed as credit on Line 10.

Volunteer Firefighter Credit Enter on Line 11 the total of the following credit(s) to which you are entitled:

Volunteer Firefighter’s CreditThe law allows a credit of $400 against the income tax liability of Delaware residents who are active firefighters, or members of fire company auxiliaries or rescue squads. To qualify for the credit, you must be an active volunteer firefighter on call to fight fires on a regular basis, a member of a fire company auxiliary or active member of an organized rescue squad in a Delaware Volunteer Company. Active status of the members is verified annually by the Division of Revenue with the Volunteer Firefighter Companies.

You must enter the Fire Company number where you volunteer on Line 11, Column A and/or Column B, to qualify for the credit. Enter the amount of this credit on Line 11, Column A and/or B. Only one $400 credit may be claimed by each spouse. If you file

using Filing Status 2 – Joint – Do Not Enter $400 in Column A. Other Non-Refundable Credits

Form 700 CreditsTaxpayers claiming any of the following credits must complete and attach Form 700 to their return. (Form 700 is available from the Delaware Division of Revenue or www.revenue.delaware.gov.)Economic Development Credits are available to certain businesses engaged in a qualified business activity who meet the minimum capital investment and new hiring requirements. Only taxpayers approved by the Division of Revenue may claim these credits. Green Industry Credits are available for reducing waste release, use of recycled

materials, processing of waste materials and collection and distribution of recycled materials. Only those taxpayers whose eligibility is certified by the Delaware Department of Natural Resources and Environmental Control and the Delaware Economic Development Office may claim these credits.

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12LINE 10 WORKSHEET. CREDIT FOR TAXES PAID TO ANOTHER STATE Column A Column B

1. Enter adjusted gross income from the other state return. 1

2. Delaware adjusted gross income (Line 1 of return). 2

3. If Line 1 is less than Line 2: divide Line 1 by Line 2 and enter. If Line 1 is greater than Line 2: enter 100%.

3

4. Enter amount from Line 6, Form 200-01. 4

5. Multiply Line 3 by Line 4. 5

6. Enter taxes paid to other states (net of credits). (Exclude City Wage and County taxes).

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7. Your credit allowance for this state is the smaller of Line 5 or 6. Enter this amount here and on Line 10 of Form 200-01.

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NOTE: Civil Union taxpayers who file separate or combinedseparate must each submit a Proforma federal married filing separate return to Delaware. Do not submit the Proforma return to the IRS.

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Brownfield Tax Credits are available for promoting the rehabilitation of contaminated industrial and commercial sites. Only those taxpayers whose eligibility is certified by the Delaware Department of Natural Resources and Environmental Control may claim these credits.Research and Development Tax Credit. A business or individual may take an income tax credit on Delaware qualified research and development expenses. A Division of Revenue approval letter must be attached to your Delaware return. Land and Historic Resource Tax Credit. A business or individual may take an income tax credit for permanent gifts of land or interest in land to public agencies and qualified private non-profit charitable organizations. A Division of Revenue approval letter must be attached to your Delaware Return. Historic Preservation Tax Credits are available to Resident Curators and to those persons who work to promote community revitalization and restoration, and the rehabilitation of historic properties. Only those taxpayers whose eligibility is certified by the Delaware State Historic Preservation Office may claim these credits. Neighborhood Assistance Tax Credit. Certain taxpayers are eligible for an income tax credit for contributing to a neighborhood organization, community development corporation, or community based development organization; or for providing neighborhood assistance, job training, or education to an impoverished area or for low and moderate-income families. An investment claimed as a Neighborhood Assistance Credit shall not also be eligible for treatment in the same year as a charitable contribution for income tax purposes. Only those taxpayers whose eligibility is credited by the Delaware State Housing Authority and the Delaware Tax Appeal Board may claim these credits.

Child Care CreditA resident individual is allowed a credit against his/her individual tax in the amount of fifty percent (50%) of the child and dependent care credit allowable for federal income tax purposes. Use the worksheet provided below to compute the amount of the deduction. The Child Care Credit should not be confused with the Child Tax Credit, which is not an allowable credit on the Delaware return. In the case of spouses who file a joint federal return, but who electto file separate or combined separate returns for Delaware, thecredit may only be applied against the tax imposed on thespouse with the lower taxable income reported on Line 5. NOTE: You must attach to your Delaware return a copy of Federal Form 2441.

LINE 13 WORKSHEET - CHILD CARE CREDITEnter the total amount from Line 11 of Federal Form 2441 (Federal form must be attached) and multiply by 50% (.50). x .50 = $ Enter result on Line 13 of your return. Do not enter an amount in excess of $1,050.

Earned Income Tax Credit (EITC) A Resident individual is allowed a nonrefundable credit against his or her individual tax in the amount of twenty percent (20%) of the federal earned income credit allowed. Complete DE Schedule II to determine the amount of the credit. In the case of spouses who file a joint federal return, but who elect to file separate or combined separate returns for Delaware, the credit may only be applied against the tax imposed on the spouse with the higher taxable income reported on Line 5. If you entered into a civil union but elect to file separate or combined separate, the credit is to be applied against the tax of theindividual who received the credit on the federal return.DE Schedule II: For each child YOU CLAIMED the Earned Income Credit for on your federal return, provide the following information: Line 7 - Enter the first name and last name of each child. Line 8 - Enter the social security number (SSN) of each child.

Line 9 - Enter the year of birth of each child. (Example: 2009). Line10 - Please indicate by checking the appropriate box(es) if the

child was under age 24 at the end of 2013, a student, or younger than you (or your spouse, if filing jointly).

Line 11 - Check the appropriate box(es) relating to disability. Line 12 - Enter the Delaware State Income Tax from Line 8. If you

use filing status 4, enter the higher tax amount from Line 8, Column A or B.

Line 13 - Enter the Federal Earned Income Credit from Federal Form1040, Line 64a; Form 1040A, Line 38a; or Form 1040EZ, Line 8a.

Line 15 - Multiply Line 13 by Line 14 on DE Schedule II. Line 16 - Enter the smaller of line 12 or line 15. This line amount is your Delaware Earned Income Tax Credit and should be entered on the Resident return, line 14. DO NOT complete DE Schedule II if you have not taken an Earned Income Credit on your federal return. NOTE: The following forms must be attached to your Delaware return if you claim the Earned Income Tax Credit:

DE Schedule II Federal Form 1040, Pages 1 and 2 or Form 1040A Pages 1 and 2 or Form 1040EZ. Federal Form EIC.

Failure to attach the above documentation may unnecessarily delay the processing of your return.

Total Non-Refundable CreditsThe total of all non-refundable credits (Lines 9a through 14) is limited to the amount of your Delaware tax liability on Line 8.

Delaware Tax WithheldEnter the Delaware income tax withheld as shown on your W-2 and/or 1099R Forms in Column A and/or B. DO NOT INCLUDE CITY WAGE TAX. DO NOT INCLUDE S CORP PAYMENTS.

Estimated Tax Payments and Payments with Extensions

Enter on Line 18, Column A and/or B, the total quarterly estimated tax payments for 2013 including any credit carryover from your 2012 return. In order to receive proper credit for fourth quarter estimated tax payments, they must be made by January 15, 2014. Also, enter the amount paid with Form 1027 (Automatic Extension) on this line. DO NOT INCLUDE S CORP PAYMENTS.If you file a combined separate return (Filing Status 4), you mayallocate the estimated tax payments in any manner you wish. All other filing statuses must claim the estimated tax payments under the Social Security Number for which the payments were made.

S Corporation Payments and Refundable Business Credits

Enter on Line 19, Column A and/or B the Delaware estimated tax payment made on your behalf by an S Corporation. Attach a copyof the Delaware, Form 1100S, Schedule A-1 reflecting the payment. Business Finder’s Fee Tax Credit. This credit is available to encourage Delaware businesses to bring non-Delaware businesses into the state. Only those taxpayers whose eligibility is certified by the Delaware Economic Development Office (DEDO) may claim this credit. New Economy Jobs Program Credit. A credit available to qualified employers pursuant to the New Economy Jobs Program whose purpose is to encourage the creation of high wage, knowledge-based jobs in this state. To apply for certification as a qualified employer, submit Form 208DE (available from the Division of Revenue and at www.revenue.delaware.gov) with the

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Veterans Opportunity Credit. A credit awarded to qualified employers for hiring qualified veterans on or after January 1, 2012and prior to January 1, 2016.

Secretary of Finance with a copy to the Director of Economic Development (DEDO).

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Any taxpayer claiming refundable credits must complete Form 700 (available at www.revenue.delaware.gov and from the Division ofRevenue) and submit it with their Delaware return.

Real Estate Capital Gains Tax Payments CreditEnter on Line 20, Column A and/or B, the total of all real estate capital gain tax payments made to Delaware in 2013 from Delaware real estate sales. If you file combined separate (Filing Status 4), you may allocate these payments in any manner. All other filing statuses must claim these payments under the Social Security Number for which the payments were made. NOTE:Please submit all copies of Form 5403.

Contribution to Special FundsYou and/or your spouse may wish to contribute to any/all of the worthwhile funds listed on page 13. You must complete DE Schedule III. Enter the amount of your donation on the line provided next to the designated fund(s) of your choice. Enter the total amount donated on Line 24. The minimum amount for a donation is $1. If you are not due a refund and you wish to make a contribution, you maydo so. Include the total amount of your donation with the balance due.

Carryover to 2014 Estimated Tax Account If you are using Filing Status 1, 2, 3 or 5, and wish to apply a portion of your overpayment to your 2014 Estimated Tax Account, enter on Line 25 the portion of your overpayment (Line 23) to be applied. Ifyou use Filing Status 4, enter on Line 25 the portion of your net overpayment (Line 23, Column A and B, less Line 22, Column A and B) to be applied. NOTE: Any amount entered on Line 25 will reduce the amount of overpayment refunded to you.

Penalties and Interest DueYou may compute the amount of penalties and interest due or you may leave Line 26 blank and the Division of Revenue will calculate the amount for you and send you a bill. Penalties may be assessed for filing a balance due return late, failure to pay the tax liability due, fraud, negligence and failure to pay estimated taxes. (See Page 5 for a description of penalties and interest.) If you have calculated the underpayment of Estimated taxes using Form DE2210 and an Estimated penalty is due OR if you completed

Part 3, check the “Form DE2210 Attached” box at the top of yourreturn and submit pages 1 and 2 of the form with your return. Donot submit computer worksheets in lieu of Form DE2210. Checkingthe box without including a Form DE2210 will unnecessarily delay the processing of your return. A submitted DE2210 will notbe processed automatically unless the box is checked.

Net Balance DueIf you are using Filing Status 1, 2, 3 or 5, enter the amount of the net balance due (Line 22 plus Lines 24 and 26) and pay in full. If you are married or entered into a civi l union using Fil ing Status 4, enter the total balance due (Line 22, Columns A and B, less Line 23, Columns A and B, plus Lines 24 and 26) and pay in full. Make check payable to: DE Division of Revenue.

Net RefundIf you are using Filing Status 1, 2, 3 or 5, enter the amount of the total refund (Line 23 less amounts on Line 24 and/or Line 25 and Line 26) to be refunded to you. If you are using Filing Status 4, enter the total net refund (Line 23, Column A and B, less Line 22, Column A and B, less amounts on Line 24 and/or Line 25 and Line 26) to be refunded to you. If you do not have a balance due or a refund due, enter “0” on Line 28.

BACK OF FORM 200-01

Federal Adjusted Gross IncomeIf you are using filing status 1, 2 or 5, enter your Federal Adjusted Gross Income from Federal Form 1040, Line 37; 1040A, Line 21;or 1040EZ, Line 4 into Column B. If you were not required to file afederal return, fill out one of the mentioned federal forms to determine your federal adjusted gross income. If you are using Filing Status3 or 4, use the worksheet on this page to assist in separating income,losses, and deductions between spouses. You must each report your own income, losses, and deductions, and one-half of income derived from securities, bank accounts, real estate, etc., which are titled or registered in joint names.

LINE 29 WORKSHEET. ALLOCATION OF SPOUSES’ FEDERAL ADJUSTED GROSS INCOME (Filing Status 3 and 4 Only) Federal/Proforma Spouse Yourself

1. Wages, salaries, tips, etc………………………………………………………... 1. 00 00 00 1.2. Interest…………………………………………………………………………….. 2. 00 00 00 2.3. Dividends………………………………………………………………………….. 3. 00 00 00 3.4. Taxable refunds, credits or offsets of state and local income taxes……..…. 4. 00 00 00 4.5. Alimony received………………………………………………………………….. 5. 00 00 00 5.6. Business income or (loss)……………………………………………………….. 6. 00 00 00 6.

7a. Capital gain or (loss)……………………………………………………………… 7a. 00 00 00 7a.7b. Other gains or (losses)…………………………………………………………… 7b. 00 00 00 7b.8. IRA distributions…………………………………………………………………... 8. 00 00 00 8.9. Taxable pensions and annuities………………………………………………... 9. 00 00 00 9.

10. Rents, royalties, partnerships, s-corps, estates, trusts, etc………….………. 10. 00 00 00 10.11. Farm income or (loss)……………………………………………………………. 11. 00 00 00 11.12. Unemployment compensation (insurance)…………………………………….. 12. 00 00 00 12.13. Taxable social security benefits………………………………………………… 13. 00 00 00 13.14. Other income …………………………………………………………………….. 14. 00 00 00 14.15. Total income. Add Lines 1 through 14………………………………………… 15. 00 00 00 15.16. Total Federal Adjustments (Federal Form 1040, Line 36 or 1040A, Line

20)………………………………………………………………………………….. 16. 00 00 00 16.

17. Federal Adjusted Gross Income. Subtract Line 16 from Line 15. Enter on page 2, Line 29, columns A and B of your Delaware return…………………. 17. 00 00 00 17.

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Civil Union taxpayers, please see Page 3, “Steps for Preparing Your Return” regarding Proforma federal returns.

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LINE 34 EXAMPLES. INTEREST RECEIVED ON U.S. OBLIGATIONS Examples of INTEREST THAT IS EXEMPT

Examples of INTEREST THAT IS NOT EXEMPT

U.S. Treasury Bill, Bonds (Series E, F, G, H), Certificates, Notes

Federal National Mortgage Association (Fannie Maes)

Export Import Bank Federal Home Loan Mortgage Corp. Federal Deposit Insurance Corp. Federal Farm Credit Bank

Government National Mortgage Association (Ginnie Maes)

Federal Intermediate Credit Banks Federal Land Banks Tennessee Valley Authority

International Bank of Reconstruction and Development

Mutual Fund Dividends (Dollar amount or percentage directly attributed to a U.S. obligation, provided the Mutual Fund reports that amount to you.)

Student Loan Marketing Association (Sallie Maes)

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Interest on State and Local Obligations other than Delaware

Interest you received from any obligations of States other than Delaware or their political subdivisions, is taxable and must be added on Line 30. Examples of interest that is taxable: ● Interest received on Pennsylvania Turnpike Bonds. ● Mutual fund dividends not included on Line 29 that are

attributable to interest on state or local obligations (minus those attributable to the State of Delaware and its authorities and political subdivisions – provided the mutual fund reports that amount to you in writing).

Fiduciary Adjustments, Oil Percentage Depletion

Fiduciary AdjustmentsNet additions from fiduciary adjustments derived from income received from an estate or trust as shown on Federal Form K-1, Beneficiary’s Share of Federal Income and Deductions, should be included on Line 31.

Oil Percentage DepletionThe law provides for the disallowance of any percentage depletion deduction allowable under federal law, to the extent it is in excess of cost depletion. Add the excess to the amount of fiduciary adjustments and enter the total on Line 31.

U.S. ObligationsInterest received on obligations of the United States, and

included on your federal tax return, is exempt from Delaware tax and should be entered on Line 34. Failure to identify the payor on Federal Schedule B will result in the disallowance of the deduction. Interest received on obligations for which the United States is NOT the primary obligor or which are NOT guaranteed by the full faith and credit of the United States is not exempt from tax and may not be entered on Line 34. (Examples are shown in the table below.)

Pension ExclusionAmounts received as pensions from employers (including pensions of a deceased taxpayer) may qualify for an exclusion from Delaware taxable income, subject to the limitations described below. An early distribution from an IRA or Pension fund due to emergency reasons or a separation from employment does not qualify for the pension exclusion. If the distribution code(s) listed in Box 7 of your 1099 R(s) is a 1 (one), then that amount DOES NOT qualify for the pension exclusion. Also, if you were assessed an early withdrawal penalty on Federal 1040, Line 58, that amount DOES NOT qualify for the pension exclusion.

NOTE: Each taxpayer may receive ONLY ONE exclusion, even ifhe or she is receiving more than one pension or other retirementdistribution. Spouses who each receive pensions are entitled toone exclusion each.

IF YOU WERE UNDER 60 on December 31, 2013, your exclusion equals $2,000 or the amount of your pension, whichever is less.

IF YOU WERE 60 OR OVER on December 31, 2013, your exclusion is determined as follows: 1. Amount of pension……………….....… $2. Amount of “eligible retirement

income” (See definition)…………….... $3. Total (add Lines 1 and 2)…………….. $4. Enter Line 3 or $12,500, whichever is

less here and on Line 35……………... $Eligible retirement income includes dividends, capital gains, interest, net rental income from real property and qualified retirement plans (IRC Sec. 4974), such as IRA, 401(K), Keogh plans, andgovernment deferred compensation plans (IRC Sec. 457).

Disability pension income paid by your employer is reported as wages on the federal return, until you reach the minimum retirement age. Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are notdisabled. Therefore, Disability pension income would not qualify for the pension exclusion.

Pension Exclusion Example: The primary taxpayer received $10,000 in pension income. The secondary taxpayer received no pension income. The taxpayers had joint bank accounts and mutual fund accounts. They earned $5,000 in interest from the bank, $1,000 in dividends and $3,000 in capital gains. These accounts would be split equally between the two taxpayers. Both taxpayers, in this example, are over 60 years old. The primary taxpayer's exclusion is $12,500 (10,000 + 2,500 + 500 + 1,500 = 14,500). The maximum exclusion for the primary taxpayer is $12,500. The secondary taxpayer's exclusion is $4,500 (2,500 + 500 + 1,500 = 4,500). The secondary taxpayer cannot include in the pension exclusion

calculation the amount by which the primary taxpayer exceeded the $12,500 maximum exclusion. Please remember to enclose the 1099R Formsand other supporting schedules to support yourpension exclusion.

Delaware State Tax RefundDelaware state tax refunds may be excluded to the extent they are included in federal adjusted gross income.

Fiduciary Adjustment Net subtractions from fiduciary adjustments derived from income received from an estate or

trust, as shown on your Federal Form K-1, Beneficiary’s Share of Income and Deductions, should be included on Line 36.

Work Opportunity CreditThe law allows a deduction for the portion of wages paid but disallowed as a deduction for federal tax purposes by reason of claiming the work opportunity credit on the federal return. That portion of the deduction for wages, which is disallowed for federal purposes, should be entered on Line 36. In order to claim this modification, you must attach Federal Form 5884.

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Delaware Net Operating Loss Carryovers Taxpayers who were prevented in previous years from carrying federal net operating losses to their Delaware returns (because of Delaware’s $30,000 limit on net operating loss carrybacks) are permitted to carry these additional losses forward on their Delaware return in years following the loss year.

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47b

Social Security/Railroad Retirement BenefitsSocial Security and Railroad Retirement benefits are not taxable in Delaware and, therefore, should not be included in taxable income. Enter on Line 37 the total of any taxable payments included on Line 29.

Higher EducationDistributions received from qualified retirement plans (IRC Sec. 4974, including IRAs), cash or deferred arrangements (such as 401(k) plans) and government deferred compensation plans (IRC Sec. 457) may be excluded from Delaware adjusted gross income to the extent they are used in the same tax year to pay for books, tuition or fees at an institution of higher education attended by the taxpayer or by his or her dependents who have NOT attained the age of 26 by December 31, 2013; and as long as such amounts have been included in federal adjusted gross income.

Certain Lump Sum DistributionsEnter on Line 37 the amount, if any, of lump sum distributions included in federal adjusted gross income which you used Form 329 to calculate the tax on Line 7.

Subtotal This line is used to calculate the 60 or Over OR Disabled credit.

Persons 60 or Over OR DisabledThe law provides for exclusions from gross income to persons meeting certain qualifications. Please refer to the Line 40 Worksheet below.

Itemized DeductionsIf you elect to itemize deductions, complete Section C, Lines 43-48, to determine the amount of itemized deductions which you may claim on your Delaware return; otherwise, you may skip this section.

NOTE: If you claimed a standard deduction on your federal return, you may still elect to itemize your deductions on the Delaware return. In this case, complete and attached Federal Schedule A, showing the itemized deductions you would have claimed on the federal return.

NOTE: You cannot deduct the cost of taking a bus or driving a car between your home and your regular place of work as an Itemized Deduction on Schedule A. You cannot deduct commuting expenses no matter how far your home is from your regular place of work. Do not enter motor vehicle title, realty transfer tax fees or transfer fees as other taxes. They do not qualify.

Itemized Deductions From Schedule AEnter on Line 43 the total amount of itemized deductions as shown on Line 29, Federal Schedule A.

If you are filing a joint federal return and separate Delaware returns, the deductions must be determined as if each spouse had filed separate federal returns.

If you are unable to specifically allocate deductions between spouses,prorate the deductions based on the ratio of your separate incomes to total joint income. For example, if one spouse earns 60% of thehousehold income and the other earns 40%, designate 60% of the deductions to the spouse earning 60% of the household income and40% of the deductions to the spouse earning 40% of the household income. NOTE: Civil Union taxpayers, please refer to “FilingStatus” on Page 5.

Foreign Taxes PaidIf you elected the Foreign Tax Credit on your federal return, your federal itemized deductions, allowed as Delaware itemized deductions, will be increased by the amount of foreign taxes actually paid. Foreign taxes accrued, but not paid, are not allowed as an addition on Line 44. On Line 44, enter the amount of foreign taxes paid included on Line 8 of Federal Form 1116. If you were not required to file Federal Form 1116, enter on Line 44 the amount of foreign tax paid.

Charitable Mileage DeductionIf you used your automobile to perform a voluntary service for a charitable organization, you may increase your itemized deductions as follows:

Miles driven 1/1/13–12/31/13 x .17 = $ (enter this amount on Line 45.)

State Income Tax

Form 700 Tax Credits Enter the amount of the charitable contribution claimed

in your federal itemized deductions for permanent gifts of land, or interest in land, to public agencies and qualified private non-profit charitable organizations and any investment in Neighborhood Assistance for which you claimed a tax credit for Form 700 on Line 12 of your Delaware return. Form 1801AC and/or Form 2001AC and the Division of Revenue approval letter must be attached to your return.

Total Itemized DeductionsSubtract Line 47a and 47b from Line 46 and enter the results on Line 48 and on Line 2 of your Delaware return. Make sure you have checked the block on Line 2b to indicate that you are electing to itemize your deductions.

43

44

47a

LINE 40 WORKSHEET. PERSONS 60 OR OVER OR DISABLED Single, married or entered into a civilunion filing separate returns

Y N Married or entered into a civil union filing joint returns

Y N

Were you at least 60 years old or totally and permanently disabled on 12/31/2013?

Were both spouses at least 60 years old or totally and permanently disabled on 12/31/2013?

Did your earned income (i.e., wages, tips, farm or business income) total less than $2,500?

Is combined earned income (i.e., wages, tips, farm or business income) less than $5,000?

Is Line 39 $10,000 or less? Is Line 39 $20,000 or less? If you answered YES to all,

Enter $2,000 on Line 40 If you answered YES to all,

Enter $4,000 on Line 40 NOTE: If you are filing a joint return and only one spouse qualifies for this exclusion, you should consider filing separate returns (Filing Status 3 or 4).

39

40

37

45

48

Enter the amount of (1) Delaware state income taxes claimed in your federal itemized deductions plus (2) any taxes imposed and

paid to another State that are included in your federal itemized deductions and claimed as a credit on Line 10 of this form. For example, if you had $1,000 of taxes withheld in another state, but the tax liability to the other state was $700, you should only include $700 on Line 47a.Exception: If your level of adjusted gross income caused a reduction (limitation) of your federal itemized deductions, only enter on Line 47a the percentage of state income tax that was included in your federal itemized deductions which represents the same ratio as allowable federal itemized deductions is to total itemized deductions before the reduction. For example, if

total state income taxes is $500 and total federal itemized deductions is $10,000 but is limited to $9,000 due to the federal reduction rules (90% of your itemized deductions were allowed), you only enter $450 (90%) of the state taxes on Line 47a.NOTE: Local taxes included in your federal itemized deductions should not be included on Line 47a. Also, state taxes paid to another state for which you will not claim a credit on Line 10 of your Delaware return should not be included on Line 47a. NOTE: Real Estate Capital Gains tax payments paid in Delaware and declared on DE Form 5403 should be entered here if included in Federal Itemized deductions. Also, property or school taxes paid to your city/county should not be included here.

Page 12: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

Page 12

Always compare the results of Line 48 to the standard deduction; you may benefit from using the standard deduction and from any allowable additional standard deductions.

Section D Direct Deposit of RefundComplete Section D if you want us to directly deposit the amount shown on Line 28, Form 200-01 into your bank account. Refunds may not be direct deposited to a bank account outside the U.S. Why Use Direct Deposit? ● You get your refund fast – even faster if you file through the

internet.● Payment is more secure – there is no check to get lost. ● More convenient. No trip to the bank to deposit your check. Check with your financial institution to make sure your deposit will be accepted and to get the correct routing and account numbers. Delaware College Investment Plan (529 Plan) Individuals can deposit their State income tax refund directly into a 529 Plan account. To obtain information on Delaware’s Plan or how to contribute go to www.savingforcollege.com and select the State of Delaware in the US map area. For routing and account number information, please contact the financial institution that administers your 529 Plan. Line a – Routing NumberThe routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. Otherwise, the direct deposit will be rejected and a check sent instead. On the sample check on this page, the routing number is 031100000. Your check may state that it is payable through a bank different from the financial institution at which you have your checking account. If so, do not use the routing number on that check. Instead, contact your financial institution for the correct routing number to enter on this line. Line b – Type Please check the type of account: checking or savings. Line c – Account NumberThe account number can be up to 17 characters (both numbers and letters). Include hyphens but omit spaces and special symbols. Enter the number from left to right and leave any unused boxes blank. On the sample check on this page, the account number is 12340818. Be sure not to include the check number. Line d – BankIn order to comply with new federal banking rules, you must declare whether your refund will go to a bank account outside the United States. If the answer is yes, do not enter your account information. We will instead mail your refund by check.

NOTE: Some financial institutions will not deposit joint refunds into an individual account. The Delaware Division of Revenue is not responsible if a financial institution refuses a direct deposit.

SAMPLE CHECK:

NOTE: If your refund is adjusted by $100.00 or more, a paper check will be issued and mailed to the address on your return.

Deceased The executor, administrator or other person responsible for the filing of the Decedent’s tax return, shall write DECD after the Decedent’s first nam .1 egaP no e

Decedent example: John and Mary Jones have been married for 30 years and file jointly (Filing Status 2). John Jones passed away on June 30, 2013. Mary, as the surviving souse, will enter her data in “Your Social Security No., Your Last Name, First Name and Middle Initial.” The Decedent’s, John Jones, data will be entered in “Spouse’s Social Security No., Spouse’s Last Name and Spouse’s First Name.” DECD will also be written after “John” under “Spouse’s First Name.”

Signature Please review your tax return before you sign it. Complete the return to the bottom of Page 1 to ensure you receive all credits and exclusions.

Paid Preparer Please complete all the fields in the Paid Preparer section. You must also sign the return.

JOHN J. MARTIN 0621 JANE A. MARTIN 15-0000350000 428 Spring Street Our Town, DE 19000 _______________, 2013

Pay to the

Order of _______________________________________________________________ $

____________________________________________________________________ Dollars

First Bank of Delaware Our Town, DE 19000 _____________________________

I: 031100000 1234 081 8 0621

Routing number (Line a)

Account number(Line c)

Do not include Check number

the surviving spouse information should be entered FIRST under “Your Social Security No. and Your Last Name.” The deceased person’s data should be entered under “Spouse’s Social Security No. and Spouse’s Last Name.”

If there is a surviving spouse,

Page 13: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

M M D D M M D DD D

Enter number of exemptions claimed on Federal return X $110.......................................................If you use Filing Status 4, enter the total for each appropriate column. All others enter total in Column B.

On Line 9a, enter the number of exemptions for: Column A Column B9b. CHECK BOX(ES) Spouse 60 or over (Column A) S elf 60 or over (Column B)

Enter number of boxes checked on Line 9b. X $110....................................................................Tax imposed by State of . (Must attach copy of DE Schedule I and other state return)..........Volunteer Firefighter Co.# - Spouse (Column A) Self (Column B) . Enter credit amount........Other Non-Refundable Credits (see instructions on Page 7)...........................................................................Child Care Credit. Must attach Form 2441. (Enter 50% of Federal credit) .........................................

14. Earned Income Tax Credit. See instructions on Page 8 for ALL required documentation ..............Total Non-Refundable Credits. Add Lines 9a, 9b, 10, 11, 12, 13 & 14 and enter here....................................

16. BALANCE. Subtract Line 15 from Line 8. If Line 15 is greater than Line 8, enter “0” (Zero)........................Delaware Tax Withheld (Attach W2s/1099s) .............

18. 2013 Estimated Tax Paid & Payments with Extensions.19. S Corp Payments and Refundable Business Credits....

678

Column B

00 0000 00

Tax Liability from Tax Rate Table/ScheduleSee Instructions...............................................................Tax on Lump Sum Distribution (Form 329)............

8. TOTAL TAX - Add Lines 6 and 7 and enter here................................................................................. >

00 0000 0000 0000 0000 0000 0000 0000 00

00 00

2a. If you elect the DELAWARE STANDARD DEDUCTION check here.....Filing Statuses 1, 3 & 5 Enter $3250 in Column B;

$3250 in Column A and in Column BFiling Status 2 Enter $6500 in Column B;

If you elect the DELAWARE ITEMIZED DEDUCTIONS check here.....b. Filing Statuses 1, 2, 3 and 5, enter Itemized Deductions from reverse side, Line 48 in Column B

Filing status 4 enter Itemized Deductions from reverse side, Line 48 in Columns A and B

24. CONTRIBUTIONS TO SPECIAL FUNDS If electing a contribution, complete and attach DE Schedule III ...........AMOUNT OF LINE 23 TO BE APPLIED TO 2014 ESTIMATED TAX ACCOUNT .............................. ENTER >PENALTIES AND INTEREST DUE. If Line 22 is greater than $400, see estimated tax instructions.............. ENTER >NET BALANCE DUE (For Filing Status 4, see instructions, page 9)............................. ........................ PAY IN FULL >For all other filing statuses, enter Line 22 plus Lines 24 and 26NET REFUND (For Filing Status 4, see instructions, page 9)................................. ZERO DUE/TO BE REFUNDED >For all other filing statuses, subtract Lines 24, 25 and 26 from Line 23

ADDITIONAL STANDARD DEDUCTIONS (Not Allowed with Itemized Deductions - see instructions)

00 0000 0000 00

0000000000

24252627

00 00

00 0000 0000 00

00 00

00 0000 0000 00

TOTAL Refundable Credits. Add Lines 17, 18, 1 9 , and 2 0 a nd enter here............................................. >

4. TOTAL DEDUCTIONS - Add Lines 2 & 3 and enter here........................................................................5. TAXABLE INCOME - Subtract Line 4 from Line 1, and Compute Tax on this Amount...............................

Column A

22. BALANCE DUE. If Line 16 is greater than Line 21, subtract 21 from 16 and enter here.................. ........ >23. OVERPAYMENT. If Line 21 is greater than Line 16, subtract 16 from 21 and enter here........................ >

PERSONAL CREDITS If you are Filing Status 3, see instructions on Page 6.

$ .........

345

9a

9b10111213141516171819202122

Form DE2210

Attached

If you were a part-year resident in 2013, give the dates you resided inDelaware.

From 2013Month Day

DELAWARE ADJUSTED GROSS INCOME. Begin Return on Page 2, Line 29, then enter amount from Line 42 here... 00 00

DO NOT WRITE OR STAPLE IN THIS AREADELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN

FORM 200-012013 R

Your Social Security No. Spouse’s Social Sec. No.

FILING STATUS (MUST CHECK ONE)Single, Divorced,Widow(er)

2. Joint or Entered into a Civil Union

Column A is for Spouse information, Filing Status 4 only. All other filing statuses use Column B.

Spouse’s Last Name Spouse’s First Name, Jr.,Sr.,III,etc.

Present Home Address (Number and Street) Apt. #

City State Zip CodeMarried or Entered into a CivilUnion & Filing Separate Forms

4. Married or Entered into a Civil Union& Filing Combined Separate on this form

Head ofHousehold

Your Last Name First Name and Middle Initial, Jr.,Sr.,III,etc.

1

2

Column A Column B

Column A - if SPOUSE was: 65 or over Blind Column B - if YOU were: 65 or over Blind

STA

PLE

W-2

FOR

MS

HE

RE

STA

PLE

CH

EC

KH

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28

ATTA

CH

LAB

EL

HE

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00 00

23

20. 2013 Capital Gains Tax Payments (Attach Form 5403) ....

2013 To

each appropriate column. All others enter total in Column B.Multiply the number of boxes checked below by $2500. If you are filing a combined separate return (Filing status 4), enter the total for

*DF20113019999*

Month Day

.3.1

6.

7.

10.11.12.13.

9a.

15.

17.

21.

25.26.27.

28.

5.

1.

3.

>

M M D D Y YY M M D D Y Yor Fiscal year beginning and ending

Filing Status 4 Enter

Page 14: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

E-Mail Address

SECTION C - ITEMIZED DEDUCTIONS (MUST ATTACH FEDERAL SCHEDULE A) If Columns A and B are used and you are unable to specificallyallocate deductions between spouses, you must prorate in accordance with income.

37. Taxable Soc Sec/RR Retirement Benefits/Higher Educ. Excl/Certain Lump Sum Dist. (See instr. on Pg 11).......38. SUBTOTAL. Add Lines 34, 35, 36 and 37 and enter here.................................................................................39. Subtotal. Subtract Line 38 from Line 33.......................40. Exclusion for certain persons 60 and over or disabled (See instructions on Page 11)...........................................41. TOTAL - Add Lines 38 and 40....................................................................................................... ......... .........42. DELAWARE ADJUSTED GROSS INCOME. Subtract line 41 from Line 33. Enter here and on Front, Line 1........

00 0000 0000 0000 0000 0000 0000 00

a. Routing Number b. Type: Checking Savings

c. Account Numberd. Is this refund going to or through an account that is located outside of the United States?

Yes No

00 00

30. Interest on State & Local obligations other than Delaware...................................................................................31. Fiduciary adjustment, oil depletion......................................................................................... ... .......................32. TOTAL - Add Lines 30 and 31.............................................................................................. ............................33. Subtotal. Add Lines 29 and 32.....................................

43. Enter total Itemized Deductions from Schedule A, Federal Form, Line 29...............................................................44. Enter Foreign Taxes Paid (See instructions on Page 11).............................................................................. .......45. Enter Charitable Mileage Deduction (See instructions on Page 11).....................................................................46. SUBTOTAL. - Add Lines 43, 44, and 45 and enter here................................................................................... ..47a. Enter State Income Tax included in Line 43 above (See instructions on Page 11)................................................47b. Enter Form 700 Tax Credit Adjustment (See instructions on Page 11)................................................................ .48. TOTAL - Subtract Line 47a and 47b from Line 46. Enter here and on Front, Line 2 (See instructions)...............

SECTION B - SUBTRACTIONS (-)34. Interest received on U.S. Obligations........................................................................................... ....................35. Pension/Retirement Exclusions (For a definition of eligible income, see instructions on Page 10) .....

00 0000 00

00 00

00 0000 00

00 0000 0000 00

00 0000 0000 00

30313233

3435

36

373839404142

43444546

47a47b48

SECTION D - DIRECT DEPOSIT INFORMATION If you would like your refund deposited directlyto your checking or savings account, complete boxes a, b, c and d below. See instructions for details.

36. Delaware State tax refund, fiduciary adjustment, work opportunity tax credit,Delaware NOL Carry forward.- please see instructions on Page 10........................................................................

00 00

SECTION A - ADDITIONS (+)29. Enter Federal AGI amount from Federal 1040, Line 37; 1040A, Line 21; or 1040EZ, Line 4...........................................

2013 DELAWARE RESIDENT FORM 200-01, PAGE 2

00 00

Filing Status 4 ONLYSpouse Information

COLUMN A

All other filings statusesYou or You plus Spouse

COLUMN BMODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

29

BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS

etaDerutangiSruoY

Spouse's Signature (if filing joint or combined return) Date

etaDreraperPdiaPfoerutangiS

Address

piZ etatS ytiCenohPssenisuBenohPemoH

EIN, SSN OR PTIN

MAKE CHECK PAYABLE TO : DELAWARE DIVISION OF REVENUEPLEASE REMEMBER TO ATTACH APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN

COLUMNS: Column A is reserved for the spouse of those couples choosing filing status 4. (Reconcile your Federaltotals to the appropriate individual. See Page 9 worksheet.) Taxpayers using filing statuses 1, 2, 3, or 5 are to complete Column B only.

NET BALANCE DUE (LINE 27):DELAWARE DIVISION OF REVENUE

P.O. BOX 508WILMINGTON, DE 19899-0508

NET REFUND (LINE 28):DELAWARE DIVISION OF REVENUE

P.O. BOX 8765WILMINGTON, DE 19899-8765

ZERO (LINE 28):DELAWARE DIVISION OF REVENUE

P.O. BOX 8711WILMINGTON, DE 19899-8711

(Rev 1 0 /31/13)

E-Mail Address

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete.

NOTE: If your refund is adjusted by $100.00 or more, a paper check will be issued and mailed to the address on your return.

*DF20113029999*

Business Phone

2013 R Page 2

Page 15: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

M M D D M M D DD D

Enter number of exemptions claimed on Federal return X $110.......................................................If you use Filing Status 4, enter the total for each appropriate column. All others enter total in Column B.

On Line 9a, enter the number of exemptions for: Column A Column B9b. CHECK BOX(ES) Spouse 60 or over (Column A) S elf 60 or over (Column B)

Enter number of boxes checked on Line 9b. X $110....................................................................Tax imposed by State of . (Must attach copy of DE Schedule I and other state return)..........Volunteer Firefighter Co.# - Spouse (Column A) Self (Column B) . Enter credit amount........Other Non-Refundable Credits (see instructions on Page 7)...........................................................................Child Care Credit. Must attach Form 2441. (Enter 50% of Federal credit) .........................................

14. Earned Income Tax Credit. See instructions on Page 8 for ALL required documentation ..............Total Non-Refundable Credits. Add Lines 9a, 9b, 10, 11, 12, 13 & 14 and enter here....................................

16. BALANCE. Subtract Line 15 from Line 8. If Line 15 is greater than Line 8, enter “0” (Zero)........................Delaware Tax Withheld (Attach W2s/1099s) .............

18. 2013 Estimated Tax Paid & Payments with Extensions.19. S Corp Payments and Refundable Business Credits....

678

Column B

00 0000 00

Tax Liability from Tax Rate Table/ScheduleSee Instructions...............................................................Tax on Lump Sum Distribution (Form 329)............

8. TOTAL TAX - Add Lines 6 and 7 and enter here................................................................................. >

00 0000 0000 0000 0000 0000 0000 0000 00

00 00

2a. If you elect the DELAWARE STANDARD DEDUCTION check here.....Filing Statuses 1, 3 & 5 Enter $3250 in Column B;

$3250 in Column A and in Column BFiling Status 2 Enter $6500 in Column B;

If you elect the DELAWARE ITEMIZED DEDUCTIONS check here.....b. Filing Statuses 1, 2, 3 and 5, enter Itemized Deductions from reverse side, Line 48 in Column B

Filing status 4 enter Itemized Deductions from reverse side, Line 48 in Columns A and B

24. CONTRIBUTIONS TO SPECIAL FUNDS If electing a contribution, complete and attach DE Schedule III ...........AMOUNT OF LINE 23 TO BE APPLIED TO 2014 ESTIMATED TAX ACCOUNT .............................. ENTER >PENALTIES AND INTEREST DUE. If Line 22 is greater than $400, see estimated tax instructions.............. ENTER >NET BALANCE DUE (For Filing Status 4, see instructions, page 9)............................. ........................ PAY IN FULL >For all other filing statuses, enter Line 22 plus Lines 24 and 26NET REFUND (For Filing Status 4, see instructions, page 9)................................. ZERO DUE/TO BE REFUNDED >For all other filing statuses, subtract Lines 24, 25 and 26 from Line 23

ADDITIONAL STANDARD DEDUCTIONS (Not Allowed with Itemized Deductions - see instructions)

00 0000 0000 00

0000000000

24252627

00 00

00 0000 0000 00

00 00

00 0000 0000 00

TOTAL Refundable Credits. Add Lines 17, 18, 1 9 , and 2 0 a nd enter here............................................. >

4. TOTAL DEDUCTIONS - Add Lines 2 & 3 and enter here........................................................................5. TAXABLE INCOME - Subtract Line 4 from Line 1, and Compute Tax on this Amount...............................

Column A

22. BALANCE DUE. If Line 16 is greater than Line 21, subtract 21 from 16 and enter here.................. ........ >23. OVERPAYMENT. If Line 21 is greater than Line 16, subtract 16 from 21 and enter here........................ >

PERSONAL CREDITS If you are Filing Status 3, see instructions on Page 6.

$ .........

345

9a

9b10111213141516171819202122

Form DE2210

Attached

If you were a part-year resident in 2013, give the dates you resided inDelaware.

From 2013Month Day

DELAWARE ADJUSTED GROSS INCOME. Begin Return on Page 2, Line 29, then enter amount from Line 42 here... 00 00

DO NOT WRITE OR STAPLE IN THIS AREADELAWARE INDIVIDUAL RESIDENT INCOME TAX RETURN

FORM 200-012013 R

Your Social Security No. Spouse’s Social Sec. No.

FILING STATUS (MUST CHECK ONE)Single, Divorced,Widow(er)

2. Joint or Entered into a Civil Union

Column A is for Spouse information, Filing Status 4 only. All other filing statuses use Column B.

Spouse’s Last Name Spouse’s First Name, Jr.,Sr.,III,etc.

Present Home Address (Number and Street) Apt. #

City State Zip CodeMarried or Entered into a CivilUnion & Filing Separate Forms

4. Married or Entered into a Civil Union& Filing Combined Separate on this form

Head ofHousehold

Your Last Name First Name and Middle Initial, Jr.,Sr.,III,etc.

1

2

Column A Column B

Column A - if SPOUSE was: 65 or over Blind Column B - if YOU were: 65 or over Blind

STA

PLE

W-2

FOR

MS

HE

RE

STA

PLE

CH

EC

KH

ER

E

28

ATTA

CH

LAB

EL

HE

RE

00 00

23

20. 2013 Capital Gains Tax Payments (Attach Form 5403) ....

2013 To

each appropriate column. All others enter total in Column B.Multiply the number of boxes checked below by $2500. If you are filing a combined separate return (Filing status 4), enter the total for

*DF20113019999*

Month Day

.3.1

6.

7.

10.11.12.13.

9a.

15.

17.

21.

25.26.27.

28.

5.

1.

3.

>

M M D D Y YY M M D D Y Yor Fiscal year beginning and ending

Filing Status 4 Enter

Page 16: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

E-Mail Address

SECTION C - ITEMIZED DEDUCTIONS (MUST ATTACH FEDERAL SCHEDULE A) If Columns A and B are used and you are unable to specificallyallocate deductions between spouses, you must prorate in accordance with income.

37. Taxable Soc Sec/RR Retirement Benefits/Higher Educ. Excl/Certain Lump Sum Dist. (See instr. on Pg 11).......38. SUBTOTAL. Add Lines 34, 35, 36 and 37 and enter here.................................................................................39. Subtotal. Subtract Line 38 from Line 33.......................40. Exclusion for certain persons 60 and over or disabled (See instructions on Page 11)...........................................41. TOTAL - Add Lines 38 and 40....................................................................................................... ......... .........42. DELAWARE ADJUSTED GROSS INCOME. Subtract line 41 from Line 33. Enter here and on Front, Line 1........

00 0000 0000 0000 0000 0000 0000 00

a. Routing Number b. Type: Checking Savings

c. Account Numberd. Is this refund going to or through an account that is located outside of the United States?

Yes No

00 00

30. Interest on State & Local obligations other than Delaware...................................................................................31. Fiduciary adjustment, oil depletion......................................................................................... ... .......................32. TOTAL - Add Lines 30 and 31.............................................................................................. ............................33. Subtotal. Add Lines 29 and 32.....................................

43. Enter total Itemized Deductions from Schedule A, Federal Form, Line 29...............................................................44. Enter Foreign Taxes Paid (See instructions on Page 11).............................................................................. .......45. Enter Charitable Mileage Deduction (See instructions on Page 11).....................................................................46. SUBTOTAL. - Add Lines 43, 44, and 45 and enter here................................................................................... ..47a. Enter State Income Tax included in Line 43 above (See instructions on Page 11)................................................47b. Enter Form 700 Tax Credit Adjustment (See instructions on Page 11)................................................................ .48. TOTAL - Subtract Line 47a and 47b from Line 46. Enter here and on Front, Line 2 (See instructions)...............

SECTION B - SUBTRACTIONS (-)34. Interest received on U.S. Obligations........................................................................................... ....................35. Pension/Retirement Exclusions (For a definition of eligible income, see instructions on Page 10) .....

00 0000 00

00 00

00 0000 00

00 0000 0000 00

00 0000 0000 00

30313233

3435

36

373839404142

43444546

47a47b48

SECTION D - DIRECT DEPOSIT INFORMATION If you would like your refund deposited directlyto your checking or savings account, complete boxes a, b, c and d below. See instructions for details.

36. Delaware State tax refund, fiduciary adjustment, work opportunity tax credit,Delaware NOL Carry forward.- please see instructions on Page 10........................................................................

00 00

SECTION A - ADDITIONS (+)29. Enter Federal AGI amount from Federal 1040, Line 37; 1040A, Line 21; or 1040EZ, Line 4...........................................

2013 DELAWARE RESIDENT FORM 200-01, PAGE 2

00 00

Filing Status 4 ONLYSpouse Information

COLUMN A

All other filings statusesYou or You plus Spouse

COLUMN BMODIFICATIONS TO FEDERAL ADJUSTED GROSS INCOME

29

BE SURE TO SIGN YOUR RETURN BELOW AND KEEP A COPY FOR YOUR RECORDS

etaDerutangiSruoY

Spouse's Signature (if filing joint or combined return) Date

etaDreraperPdiaPfoerutangiS

Address

piZ etatS ytiCenohPssenisuBenohPemoH

EIN, SSN OR PTIN

MAKE CHECK PAYABLE TO : DELAWARE DIVISION OF REVENUEPLEASE REMEMBER TO ATTACH APPROPRIATE SUPPORTING SCHEDULES WHEN FILING YOUR RETURN

COLUMNS: Column A is reserved for the spouse of those couples choosing filing status 4. (Reconcile your Federaltotals to the appropriate individual. See Page 9 worksheet.) Taxpayers using filing statuses 1, 2, 3, or 5 are to complete Column B only.

NET BALANCE DUE (LINE 27):DELAWARE DIVISION OF REVENUE

P.O. BOX 508WILMINGTON, DE 19899-0508

NET REFUND (LINE 28):DELAWARE DIVISION OF REVENUE

P.O. BOX 8765WILMINGTON, DE 19899-8765

ZERO (LINE 28):DELAWARE DIVISION OF REVENUE

P.O. BOX 8711WILMINGTON, DE 19899-8711

(Rev 1 0 /31/13)

E-Mail Address

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and believe it is true, correct and complete.

NOTE: If your refund is adjusted by $100.00 or more, a paper check will be issued and mailed to the address on your return.

*DF20113029999*

Business Phone

2013 R Page 2

Page 17: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

00

MUST be sent in with your Delaware return if any of the schedules (above) are completed.

00

DE SCHEDULE II - EARNED INCOME TAX CREDIT (EITC)Complete the Earned Income Tax Credit for each child YOU CLAIMED the Earned Income Credit for on your federal return.Qualifying Child Information

10. Was the child under age 24 at the end of 2013,a student, and younger than you (or yourspouse, if filing jointly)?.........................................

11. Was the child permanently and totally disabledduring any part of 2013?......................................

12. Delaware State Income Tax from Line 8 (enter higher tax amount from Column A or B) .....................13. Federal earned income credit from Federal Form 1040, Line 64a;

Form 1040A, Line 38a; or Form 1040EZ, Line 8a ...........................................................................14. Delaware EITC Percentage (20%).........................................................................................................15. Multiply Line 13 by Line 14......................................................................................................16. Enter the Smaller of Line 12 or Line 15 above. Enter here and

on Resident Return, Line 14....................................................................................................................

Enter the total Contribution amount here and on Resident Return, Line 24 ............................................................

00

00

00

00

DE SCHEDULE I - CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE

Enter the credit in HIGHEST to LOWEST amount order.1. Tax imposed by State of (enter 2 character state name)..................................2. Tax imposed by State of (enter 2 character state name)..................................3. Tax imposed by State of (enter 2 character state name)..................................4. Tax imposed by State of (enter 2 character state name)..................................5. Tax imposed by State of (enter 2 character state name)..................................6. Enter the total here and on Resident Return, Line 10. You must attach a copy of the

other state return(s) with your Delaware tax return.....................................................

:rebmuN ytiruceS laicoS:)s(emaN

COLUMNS: Column A is reserved for the spouse of those couples choosing filing status 4. (Reconcile your Federal totals to the appropriat eindividual. See Page 9 worksheet.) Taxpayers using filing statuses 1, 2, 3, or 5 are to complete Column B only.

00 0000 0000 0000 0000 00

12345

6

Filing Status 4 ONLYSpouse Information

COLUMN A

All other filings statusesYou or You plus Spouse

COLUMN B

00 00

10

11

8. Child’s SSN 9. Child’s Date of Birth

12

131415

16

.20

DE SCHEDULE III - CONTRIBUTIONS TO SPECIAL FUNDS

17

(Rev 10/31/13)

This page

See the instructions and complete the worksheet on Page 7 prior to completing DE Schedule I.

See Page 13 for a description of each worthwhile fund listed below.

See the instructions on Page 8 for ALL required documentation to attach.

7a. Child’s First Name 7b. Child’s Last Name

2013 DELAWARE RESIDENT SCHEDULES

ABCDEF.

GH

.

.

.IJKL

.

.

.

.

Non-Game Wildlife 00U.S. Olympics 00Emergency Housing 00Breast Cancer Educ.Organ DonationsDiabetes Educ.

Veteran’s HomeDE National Guard

Juv. Diabetes Fund

00

Mult. Sclerosis Soc.

00

Ovarian Cancer Fund

00

21st Fund for Children

.

.

.

.

YES NO YES NO YES NO YES NO YES NO YES

17.

00

MNOP.

White Clay CreekHome of the BraveSenior Trust FundVeteran’s Trust Fund

.

.

. 00

*DF20213019999*

M M D D Y Y Y YM M D D Y Y Y YM M D D Y Y Y Y

CHILD 1CHILD 2CHILD 3

00

00

00 00 00

00 00

YES NO YES NO YES NO

CHILD 1 CHILD 2 CHILD 3

2013 R Schedule

Page 18: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

00

MUST be sent in with your Delaware return if any of the schedules (above) are completed.

00

DE SCHEDULE II - EARNED INCOME TAX CREDIT (EITC)Complete the Earned Income Tax Credit for each child YOU CLAIMED the Earned Income Credit for on your federal return.Qualifying Child Information

10. Was the child under age 24 at the end of 2013,a student, and younger than you (or yourspouse, if filing jointly)?.........................................

11. Was the child permanently and totally disabledduring any part of 2013?......................................

12. Delaware State Income Tax from Line 8 (enter higher tax amount from Column A or B) .....................13. Federal earned income credit from Federal Form 1040, Line 64a;

Form 1040A, Line 38a; or Form 1040EZ, Line 8a ...........................................................................14. Delaware EITC Percentage (20%).........................................................................................................15. Multiply Line 13 by Line 14......................................................................................................16. Enter the Smaller of Line 12 or Line 15 above. Enter here and

on Resident Return, Line 14....................................................................................................................

Enter the total Contribution amount here and on Resident Return, Line 24 ............................................................

00

00

00

00

DE SCHEDULE I - CREDIT FOR INCOME TAXES PAID TO ANOTHER STATE

Enter the credit in HIGHEST to LOWEST amount order.1. Tax imposed by State of (enter 2 character state name)..................................2. Tax imposed by State of (enter 2 character state name)..................................3. Tax imposed by State of (enter 2 character state name)..................................4. Tax imposed by State of (enter 2 character state name)..................................5. Tax imposed by State of (enter 2 character state name)..................................6. Enter the total here and on Resident Return, Line 10. You must attach a copy of the

other state return(s) with your Delaware tax return.....................................................

:rebmuN ytiruceS laicoS:)s(emaN

COLUMNS: Column A is reserved for the spouse of those couples choosing filing status 4. (Reconcile your Federal totals to the appropriat eindividual. See Page 9 worksheet.) Taxpayers using filing statuses 1, 2, 3, or 5 are to complete Column B only.

00 0000 0000 0000 0000 00

12345

6

Filing Status 4 ONLYSpouse Information

COLUMN A

All other filings statusesYou or You plus Spouse

COLUMN B

00 00

10

11

8. Child’s SSN 9. Child’s Date of Birth

12

131415

16

.20

DE SCHEDULE III - CONTRIBUTIONS TO SPECIAL FUNDS

17

(Rev 10/31/13)

This page

See the instructions and complete the worksheet on Page 7 prior to completing DE Schedule I.

See Page 13 for a description of each worthwhile fund listed below.

See the instructions on Page 8 for ALL required documentation to attach.

7a. Child’s First Name 7b. Child’s Last Name

2013 DELAWARE RESIDENT SCHEDULES

ABCDEF.

GH

.

.

.IJKL

.

.

.

.

Non-Game Wildlife 00U.S. Olympics 00Emergency Housing 00Breast Cancer Educ.Organ DonationsDiabetes Educ.

Veteran’s HomeDE National Guard

Juv. Diabetes Fund

00

Mult. Sclerosis Soc.

00

Ovarian Cancer Fund

00

21st Fund for Children

.

.

.

.

YES NO YES NO YES NO YES NO YES NO YES

17.

00

MNOP.

White Clay CreekHome of the BraveSenior Trust FundVeteran’s Trust Fund

.

.

. 00

*DF20213019999*

M M D D Y Y Y YM M D D Y Y Y YM M D D Y Y Y Y

CHILD 1CHILD 2CHILD 3

00

00

00 00 00

00 00

YES NO YES NO YES NO

CHILD 1 CHILD 2 CHILD 3

2013 R Schedule

Page 19: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

BASED ON TABLE INCOME FOR PERSONS WITHTAXABLE INCOMES OF LESS THAN $60,000

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

0 1,000 01,000 2,000 0

2,0002,000 2,050 12,050 2,100 22,100 2,150 32,150 2,200 42,200 2,250 52,250 2,300 62,300 2,350 72,350 2,400 82,400 2,450 92,450 2,500 102,500 2,550 122,550 2,600 132,600 2,650 142,650 2,700 152,700 2,750 162,750 2,800 172,800 2,850 182,850 2,900 192,900 2,950 202,950 3,000 21

3,0003,000 3,050 233,050 3,100 243,100 3,150 253,150 3,200 263,200 3,250 273,250 3,300 283,300 3,350 293,350 3,400 303,400 3,450 313,450 3,500 323,500 3,550 343,550 3,600 353,600 3,650 363,650 3,700 373,700 3,750 383,750 3,800 393,800 3,850 403,850 3,900 413,900 3,950 423,950 4,000 43

4,0004,000 4,050 454,050 4,100 464,100 4,150 474,150 4,200 484,200 4,250 494,250 4,300 504,300 4,350 514,350 4,400 524,400 4,450 534,450 4,500 544,500 4,550 564,550 4,600 574,600 4,650 584,650 4,700 594,700 4,750 604,750 4,800 614,800 4,850 624,850 4,900 634,900 4,950 644,950 5,000 65

5,0005,000 5,050 675,050 5,100 695,100 5,150 715,150 5,200 735,200 5,250 755,250 5,300 775,300 5,350 795,350 5,400 815,400 5,450 835,450 5,500 855,500 5,550 865,550 5,600 885,600 5,650 905,650 5,700 925,700 5,750 945,750 5,800 965,800 5,850 98

5,850 5,900 1005,900 5,950 1025,950 6,000 104

6,0006,000 6,050 1066,050 6,100 1086,100 6,150 1106,150 6,200 1126,200 6,250 1146,250 6,300 1166,300 6,350 1186,350 6,400 1206,400 6,450 1226,450 6,500 1246,500 6,550 1256,550 6,600 1276,600 6,650 1296,650 6,700 1316,700 6,750 1336,750 6,800 1356,800 6,850 1376,850 6,900 1396,900 6,950 1416,950 7,000 143

7,0007,000 7,050 1457,050 7,100 1477,100 7,150 1497,150 7,200 1517,200 7,250 1537,250 7,300 1557,300 7,350 1577,350 7,400 1597,400 7,450 1617,450 7,500 1637,500 7,550 1647,550 7,600 1667,600 7,650 1687,650 7,700 1707,700 7,750 1727,750 7,800 1747,800 7,850 1767,850 7,900 1787,900 7,950 1807,950 8,000 182

8,0008,000 8,050 1848,050 8,100 1868,100 8,150 1888,150 8,200 1908,200 8,250 1928,250 8,300 1948,300 8,350 1968,350 8,400 1988,400 8,450 2008,450 8,500 2028,500 8,550 2038,550 8,600 2058,600 8,650 2078,650 8,700 2098,700 8,750 2118,750 8,800 2138,800 8,850 2158,850 8,900 2178,900 8,950 2198,950 9,000 221

9,0009,000 9,050 2239,050 9,100 2259,100 9,150 2279,150 9,200 2299,200 9,250 2319,250 9,300 2339,300 9,350 2359,350 9,400 2379,400 9,450 2399,450 9,500 2419,500 9,550 2429,550 9,600 2449,600 9,650 2469,650 9,700 2489,700 9,750 2509,750 9,800 252

17,700 17,750 63217,750 17,800 63417,800 17,850 63717,850 17,900 63917,900 17,950 64117,950 18,000 644

18,00018,000 18,050 64618,050 18,100 64918,100 18,150 65118,150 18,200 65318,200 18,250 65618,250 18,300 65818,300 18,350 66118,350 18,400 66318,400 18,450 66518,450 18,500 66818,500 18,550 67018,550 18,600 67318,600 18,650 67518,650 18,700 67718,700 18,750 68018,750 18,800 68218,800 18,850 68518,850 18,900 68718,900 18,950 68918,950 19,000 692

19,00019,000 19,050 69419,050 19,100 69719,100 19,150 69919,150 19,200 70119,200 19,250 70419,250 19,300 70619,300 19,350 70919,350 19,400 71119,400 19,450 71319,450 19,500 71619,500 19,550 71819,550 19,600 72119,600 19,650 72319,650 19,700 72519,700 19,750 72819,750 19,800 73019,800 19,850 73319,850 19,900 73519,900 19,950 73719,950 20,000 740

20,00020,000 20,050 74220,050 20,100 74520,100 20,150 74820,150 20,200 75020,200 20,250 75320,250 20,300 75520,300 20,350 75820,350 20,400 76120,400 20,450 76320,450 20,500 76620,500 20,550 76820,550 20,600 77120,600 20,650 77420,650 20,700 77620,700 20,750 77920,750 20,800 78120,800 20,850 78420,850 20,900 78720,900 20,950 78920,950 21,000 792

21,00021,000 21,050 79421,050 21,100 79721,100 21,150 80021,150 21,200 80221,200 21,250 80521,250 21,300 80721,300 21,350 81021,350 21,400 81321,400 21,450 81521,450 21,500 81821,500 21,550 82021,550 21,600 82321,600 21,650 826

9,800 9,850 2549,850 9,900 2569,900 9,950 2589,950 10,000 260

10,00010,000 10,050 26210,050 10,100 26510,100 10,150 26710,150 10,200 26910,200 10,250 27210,250 10,300 27410,300 10,350 27710,350 10,400 27910,400 10,450 28110,450 10,500 28410,500 10,550 28610,550 10,600 28910,600 10,650 29110,650 10,700 29310,700 10,750 29610,750 10,800 29810,800 10,850 30110,850 10,900 30310,900 10,950 30510,950 11,000 308

11,00011,000 11,050 31011,050 11,100 31311,100 11,150 31511,150 11,200 31711,200 11,250 32011,250 11,300 32211,300 11,350 32511,350 11,400 32711,400 11,450 32911,450 11,500 33211,500 11,550 33411,550 11,600 33711,600 11,650 33911,650 11,700 34111,700 11,750 34411,750 11,800 34611,800 11,850 34911,850 11,900 35111,900 11,950 35311,950 12,000 356

12,00012,000 12,050 35812,050 12,100 36112,100 12,150 36312,150 12,200 36512,200 12,250 36812,250 12,300 37012,300 12,350 37312,350 12,400 37512,400 12,450 37712,450 12,500 38012,500 12,550 38212,550 12,600 38512,600 12,650 38712,650 12,700 38912,700 12,750 39212,750 12,800 39412,800 12,850 39712,850 12,900 39912,900 12,950 40112,950 13,000 404

13,00013,000 13,050 40613,050 13,100 40913,100 13,150 41113,150 13,200 41313,200 13,250 41613,250 13,300 41813,300 13,350 42113,350 13,400 42313,400 13,450 42513,450 13,500 42813,500 13,550 43013,550 13,600 43313,600 13,650 43513,650 13,700 43713,700 13,750 440

13,750 13,800 44213,800 13,850 44513,850 13,900 44713,900 13,950 44913,950 14,000 452

14,00014,000 14,050 45414,050 14,100 45714,100 14,150 45914,150 14,200 46114,200 14,250 46414,250 14,300 46614,300 14,350 46914,350 14,400 47114,400 14,450 47314,450 14,500 47614,500 14,550 47814,550 14,600 48114,600 14,650 48314,650 14,700 48514,700 14,750 48814,750 14,800 49014,800 14,850 49314,850 14,900 49514,900 14,950 49714,950 15,000 500

15,00015,000 15,050 50215,050 15,100 50515,100 15,150 50715,150 15,200 50915,200 15,250 51215,250 15,300 51415,300 15,350 51715,350 15,400 51915,400 15,450 52115,450 15,500 52415,500 15,550 52615,550 15,600 52915,600 15,650 53115,650 15,700 53315,700 15,750 53615,750 15,800 53815,800 15,850 54115,850 15,900 54315,900 15,950 54515,950 16,000 548

16,00016,000 16,050 55016,050 16,100 55316,100 16,150 55516,150 16,200 55716,200 16,250 56016,250 16,300 56216,300 16,350 56516,350 16,400 56716,400 16,450 56916,450 16,500 57216,500 16,550 57416,550 16,600 57716,600 16,650 57916,650 16,700 58116,700 16,750 58416,750 16,800 58616,800 16,850 58916,850 16,900 59116,900 16,950 59316,950 17,000 596

17,00017,000 17,050 59817,050 17,100 60117,100 17,150 60317,150 17,200 60517,200 17,250 60817,250 17,300 61017,300 17,350 61317,350 17,400 61517,400 17,450 61717,450 17,500 62017,500 17,550 62217,550 17,600 62517,600 17,650 62717,650 17,700 629

2013 STATE INCOME TAX TABLE

Page 20: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

21,650 21,700 82821,700 21,750 83121,750 21,800 83321,800 21,850 83621,850 21,900 83921,900 21,950 84121,950 22,000 844

22,00022,000 22,050 84622,050 22,100 84922,100 22,150 85222,150 22,200 85422,200 22,250 85722,250 22,300 85922,300 22,350 86222,350 22,400 86522,400 22,450 86722,450 22,500 87022,500 22,550 87222,550 22,600 87522,600 22,650 87822,650 22,700 88022,700 22,750 88322,750 22,800 88522,800 22,850 88822,850 22,900 89122,900 22,950 89322,950 23,000 896

23,00023,000 23,050 89823,050 23,100 90123,100 23,150 90423,150 23,200 90623,200 23,250 90923,250 23,300 91123,300 23,350 91423,350 23,400 91723,400 23,450 91923,450 23,500 92223,500 23,550 92423,550 23,600 92723,600 23,650 93023,650 23,700 93223,700 23,750 93523,750 23,800 93723,800 23,850 94023,850 23,900 94323,900 23,950 94523,950 24,000 948

24,00024,000 24,050 95024,050 24,100 95324,100 24,150 95624,150 24,200 95824,200 24,250 96124,250 24,300 96324,300 24,350 96624,350 24,400 96924,400 24,450 97124,450 24,500 97424,500 24,550 97624,550 24,600 97924,600 24,650 98224,650 24,700 98424,700 24,750 98724,750 24,800 98924,800 24,850 99224,850 24,900 99524,900 24,950 99724,950 25,000 1,000

25,00025,000 25,050 1,00225,050 25,100 1,00525,100 25,150 1,00825,150 25,200 1,01125,200 25,250 1,01325,250 25,300 1,01625,300 25,350 1,01925,350 25,400 1,02225,400 25,450 1,02525,450 25,500 1,02725,500 25,550 1,03025,550 25,600 1,03325,600 25,650 1,03625,650 25,700 1,038

25,700 25,750 1,04125,750 25,800 1,04425,800 25,850 1,04725,850 25,900 1,05025,900 25,950 1,05225,950 26,000 1,055

26,00026,000 26,050 1,05826,050 26,100 1,06126,100 26,150 1,06326,150 26,200 1,06626,200 26,250 1,06926,250 26,300 1,07226,300 26,350 1,07526,350 26,400 1,07726,400 26,450 1,08026,450 26,500 1,08326,500 26,550 1,08626,550 26,600 1,08826,600 26,650 1,09126,650 26,700 1,09426,700 26,750 1,09726,750 26,800 1,10026,800 26,850 1,10226,850 26,900 1,10526,900 26,950 1,10826,950 27,000 1,111

27,00027,000 27,050 1,11327,050 27,100 1,11627,100 27,150 1,11927,150 27,200 1,12227,200 27,250 1,12427,250 27,300 1,12727,300 27,350 1,13027,350 27,400 1,13327,400 27,450 1,13627,450 27,500 1,13827,500 27,550 1,14127,550 27,600 1,14427,600 27,650 1,14727,650 27,700 1,14927,700 27,750 1,15227,750 27,800 1,15527,800 27,850 1,15827,850 27,900 1,16127,900 27,950 1,16327,950 28,000 1,166

28,00028,000 28,050 1,16928,050 28,100 1,17228,100 28,150 1,17428,150 28,200 1,17728,200 28,250 1,18028,250 28,300 1,18328,300 28,350 1,18628,350 28,400 1,18828,400 28,450 1,19128,450 28,500 1,19428,500 28,550 1,19728,550 28,600 1,19928,600 28,650 1,20228,650 28,700 1,20528,700 28,750 1,20828,750 28,800 1,21128,800 28,850 1,21328,850 28,900 1,21628,900 28,950 1,21928,950 29,000 1,222

29,00029,000 29,050 1,22429,050 29,100 1,22729,100 29,150 1,23029,150 29,200 1,23329,200 29,250 1,23529,250 29,300 1,23829,300 29,350 1,24129,350 29,400 1,24429,400 29,450 1,24729,450 29,500 1,24929,500 29,550 1,25229,550 29,600 1,25529,600 29,650 1,25829,650 29,700 1,26029,700 29,750 1,263

29,750 29,800 1,26629,800 29,850 1,26929,850 29,900 1,27229,900 29,950 1,27429,950 30,000 1,277

30,00030,000 30,050 1,28030,050 30,100 1,28330,100 30,150 1,28530,150 30,200 1,28830,200 30,250 1,29130,250 30,300 1,29430,300 30,350 1,29730,350 30,400 1,29930,400 30,450 1,30230,450 30,500 1,30530,500 30,550 1,30830,550 30,600 1,31030,600 30,650 1,31330,650 30,700 1,31630,700 30,750 1,31930,750 30,800 1,32230,800 30,850 1,32430,850 30,900 1,32730,900 30,950 1,33030,950 31,000 1,333

31,00031,000 31,050 1,33531,050 31,100 1,33831,100 31,150 1,34131,150 31,200 1,34431,200 31,250 1,34631,250 31,300 1,34931,300 31,350 1,35231,350 31,400 1,35531,400 31,450 1,35831,450 31,500 1,36031,500 31,550 1,36331,550 31,600 1,36631,600 31,650 1,36931,650 31,700 1,37131,700 31,750 1,37431,750 31,800 1,37731,800 31,850 1,38031,850 31,900 1,38331,900 31,950 1,38531,950 32,000 1,388

32,00032,000 32,050 1,39132,050 32,100 1,39432,100 32,150 1,39632,150 32,200 1,39932,200 32,250 1,40232,250 32,300 1,40532,300 32,350 1,40832,350 32,400 1,41032,400 32,450 1,41332,450 32,500 1,41632,500 32,550 1,41932,550 32,600 1,42132,600 32,650 1,42432,650 32,700 1,42732,700 32,750 1,43032,750 32,800 1,43332,800 32,850 1,43532,850 32,900 1,43832,900 32,950 1,44132,950 33,000 1,444

33,00033,000 33,050 1,44633,050 33,100 1,44933,100 33,150 1,45233,150 33,200 1,45533,200 33,250 1,45733,250 33,300 1,46033,300 33,350 1,46333,350 33,400 1,46633,400 33,450 1,46933,450 33,500 1,47133,500 33,550 1,47433,550 33,600 1,47733,600 33,650 1,48033,650 33,700 1,48233,700 33,750 1,48533,750 33,800 1,48833,800 33,850 1,491

33,850 33,900 1,49433,900 33,950 1,49633,950 34,000 1,499

34,00034,000 34,050 1,50234,050 34,100 1,50534,100 34,150 1,50734,150 34,200 1,51034,200 34,250 1,51334,250 34,300 1,51634,300 34,350 1,51934,350 34,400 1,52134,400 34,450 1,52434,450 34,500 1,52734,500 34,550 1,53034,550 34,600 1,53234,600 34,650 1,53534,650 34,700 1,53834,700 34,750 1,54134,750 34,800 1,54434,800 34,850 1,54634,850 34,900 1,54934,900 34,950 1,55234,950 35,000 1,555

35,00035,000 35,050 1,55735,050 35,100 1,56035,100 35,150 1,56335,150 35,200 1,56635,200 35,250 1,56835,250 35,300 1,57135,300 35,350 1,57435,350 35,400 1,57735,400 35,450 1,58035,450 35,500 1,58235,500 35,550 1,58535,550 35,600 1,58835,600 35,650 1,59135,650 35,700 1,59335,700 35,750 1,59635,750 35,800 1,59935,800 35,850 1,60235,850 35,900 1,60535,900 35,950 1,60735,950 36,000 1,610

36,00036,000 36,050 1,61336,050 36,100 1,61636,100 36,150 1,61836,150 36,200 1,62136,200 36,250 1,62436,250 36,300 1,62736,300 36,350 1,63036,350 36,400 1,63236,400 36,450 1,63536,450 36,500 1,63836,500 36,550 1,64136,550 36,600 1,64336,600 36,650 1,64636,650 36,700 1,64936,700 36,750 1,65236,750 36,800 1,65536,800 36,850 1,65736,850 36,900 1,66036,900 36,950 1,66336,950 37,000 1,666

37,00037,000 37,050 1,66837,050 37,100 1,67137,100 37,150 1,67437,150 37,200 1,67737,200 37,250 1,67937,250 37,300 1,68237,300 37,350 1,68537,350 37,400 1,68837,400 37,450 1,69137,450 37,500 1,69337,500 37,550 1,69637,550 37,600 1,69937,600 37,650 1,70237,650 37,700 1,70437,700 37,750 1,70737,750 37,800 1,71037,800 37,850 1,71337,850 37,900 1,71637,900 37,950 1,718

37,950 38,000 1,72138,000

38,000 38,050 1,72438,050 38,100 1,72738,100 38,150 1,72938,150 38,200 1,73238,200 38,250 1,73538,250 38,300 1,73838,300 38,350 1,74138,350 38,400 1,74338,400 38,450 1,74638,450 38,500 1,74938,500 38,550 1,75238,550 38,600 1,75438,600 38,650 1,75738,650 38,700 1,76038,700 38,750 1,76338,750 38,800 1,76638,800 38,850 1,76838,850 38,900 1,77138,900 38,950 1,77438,950 39,000 1,777

39,00039,000 39,050 1,77939,050 39,100 1,78239,100 39,150 1,78539,150 39,200 1,78839,200 39,250 1,79039,250 39,300 1,79339,300 39,350 1,79639,350 39,400 1,79939,400 39,450 1,80239,450 39,500 1,80439,500 39,550 1,80739,550 39,600 1,81039,600 39,650 1,81339,650 39,700 1,81539,700 39,750 1,81839,750 39,800 1,82139,800 39,850 1,82439,850 39,900 1,82739,900 39,950 1,82939,950 40,000 1,832

40,00040,000 40,050 1,83540,050 40,100 1,83840,100 40,150 1,84040,150 40,200 1,84340,200 40,250 1,84640,250 40,300 1,84940,300 40,350 1,85240,350 40,400 1,85440,400 40,450 1,85740,450 40,500 1,86040,500 40,550 1,86340,550 40,600 1,86540,600 40,650 1,86840,650 40,700 1,87140,700 40,750 1,87440,750 40,800 1,87740,800 40,850 1,87940,850 40,900 1,88240,900 40,950 1,88540,950 41,000 1,888

41,00041,000 41,050 1,89041,050 41,100 1,89341,100 41,150 1,89641,150 41,200 1,89941,200 41,250 1,90141,250 41,300 1,90441,300 41,350 1,90741,350 41,400 1,91041,400 41,450 1,91341,450 41,500 1,91541,500 41,550 1,91841,550 41,600 1,92141,600 41,650 1,92441,650 41,700 1,92641,700 41,750 1,92941,750 41,800 1,93241,800 41,850 1,93541,850 41,900 1,93841,900 41,950 1,94041,950 42,000 1,943

2013 STATE INCOME TAX TABLE

Page 21: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

Atleast

But lessthan

Taxdue

56,750 56,800 2,76556,800 56,850 2,76756,850 56,900 2,77056,900 56,950 2,77356,950 57,000 2,776

57,00057,000 57,050 2,77857,050 57,100 2,78157,100 57,150 2,78457,150 57,200 2,78757,200 57,250 2,78957,250 57,300 2,79257,300 57,350 2,79557,350 57,400 2,79857,400 57,450 2,80157,450 57,500 2,80357,500 57,550 2,80657,550 57,600 2,80957,600 57,650 2,81257,650 57,700 2,81457,700 57,750 2,81757,750 57,800 2,82057,800 57,850 2,82357,850 57,900 2,82657,900 57,950 2,82857,950 58,000 2,831

58,00058,000 58,050 2,83458,050 58,100 2,83758,100 58,150 2,83958,150 58,200 2,84258,200 58,250 2,84558,250 58,300 2,84858,300 58,350 2,85158,350 58,400 2,85358,400 58,450 2,85658,450 58,500 2,85958,500 58,550 2,86258,550 58,600 2,86458,600 58,650 2,86758,650 58,700 2,87058,700 58,750 2,87358,750 58,800 2,87658,800 58,850 2,87858,850 58,900 2,88158,900 58,950 2,88458,950 59,000 2,887

59,00059,000 59,050 2,88959,050 59,100 2,89259,100 59,150 2,89559,150 59,200 2,89859,200 59,250 2,90059,250 59,300 2,90359,300 59,350 2,90659,350 59,400 2,90959,400 59,450 2,91259,450 59,500 2,91459,500 59,550 2,91759,550 59,600 2,92059,600 59,650 2,92359,650 59,700 2,92559,700 59,750 2,92859,750 59,800 2,93159,800 59,850 2,93459,850 59,900 2,93759,900 59,950 2,93959,950 60,000 2,942

46,150 46,200 2,17646,200 46,250 2,17946,250 46,300 2,18246,300 46,350 2,18546,350 46,400 2,18746,400 46,450 2,19046,450 46,500 2,19346,500 46,550 2,19646,550 46,600 2,19846,600 46,650 2,20146,650 46,700 2,20446,700 46,750 2,20746,750 46,800 2,21046,800 46,850 2,21246,850 46,900 2,21546,900 46,950 2,21846,950 47,000 2,221

47,00047,000 47,050 2,22347,050 47,100 2,22647,100 47,150 2,22947,150 47,200 2,23247,200 47,250 2,23447,250 47,300 2,23747,300 47,350 2,24047,350 47,400 2,24347,400 47,450 2,24647,450 47,500 2,24847,500 47,550 2,25147,550 47,600 2,25447,600 47,650 2,25747,650 47,700 2,25947,700 47,750 2,26247,750 47,800 2,26547,800 47,850 2,26847,850 47,900 2,27147,900 47,950 2,27347,950 48,000 2,276

48,00048,000 48,050 2,27948,050 48,100 2,28248,100 48,150 2,28448,150 48,200 2,28748,200 48,250 2,29048,250 48,300 2,29348,300 48,350 2,29648,350 48,400 2,29848,400 48,450 2,30148,450 48,500 2,30448,500 48,550 2,30748,550 48,600 2,30948,600 48,650 2,31248,650 48,700 2,31548,700 48,750 2,31848,750 48,800 2,32148,800 48,850 2,32348,850 48,900 2,32648,900 48,950 2,32948,950 49,000 2,332

49,00049,000 49,050 2,33449,050 49,100 2,33749,100 49,150 2,34049,150 49,200 2,34349,200 49,250 2,34549,250 49,300 2,34849,300 49,350 2,35149,350 49,400 2,35449,400 49,450 2,35749,450 49,500 2,35949,500 49,550 2,36249,550 49,600 2,36549,600 49,650 2,36849,650 49,700 2,37049,700 49,750 2,37349,750 49,800 2,37649,800 49,850 2,37949,850 49,900 2,38249,900 49,950 2,38449,950 50,000 2,387

50,00050,000 50,050 2,39050,050 50,100 2,39350,100 50,150 2,39550,150 50,200 2,39850,200 50,250 2,401

50,250 50,300 2,40450,300 50,350 2,40750,350 50,400 2,40950,400 50,450 2,41250,450 50,500 2,41550,500 50,550 2,41850,550 50,600 2,42050,600 50,650 2,42350,650 50,700 2,42650,700 50,750 2,42950,750 50,800 2,43250,800 50,850 2,43450,850 50,900 2,43750,900 50,950 2,44050,950 51,000 2,443

51,00051,000 51,050 2,44551,050 51,100 2,44851,100 51,150 2,45151,150 51,200 2,45451,200 51,250 2,45651,250 51,300 2,45951,300 51,350 2,46251,350 51,400 2,46551,400 51,450 2,46851,450 51,500 2,47051,500 51,550 2,47351,550 51,600 2,47651,600 51,650 2,47951,650 51,700 2,48151,700 51,750 2,48451,750 51,800 2,48751,800 51,850 2,49051,850 51,900 2,49351,900 51,950 2,49551,950 52,000 2,498

52,00052,000 52,050 2,50152,050 52,100 2,50452,100 52,150 2,50652,150 52,200 2,50952,200 52,250 2,51252,250 52,300 2,51552,300 52,350 2,51852,350 52,400 2,52052,400 52,450 2,52352,450 52,500 2,52652,500 52,550 2,52952,550 52,600 2,53152,600 52,650 2,53452,650 52,700 2,53752,700 52,750 2,54052,750 52,800 2,54352,800 52,850 2,54552,850 52,900 2,54852,900 52,950 2,55152,950 53,000 2,554

53,00053,000 53,050 2,55653,050 53,100 2,55953,100 53,150 2,56253,150 53,200 2,56553,200 53,250 2,56753,250 53,300 2,57053,300 53,350 2,57353,350 53,400 2,57653,400 53,450 2,57953,450 53,500 2,581

53,500 53,550 2,58453,550 53,600 2,58753,600 53,650 2,59053,650 53,700 2,59253,700 53,750 2,59553,750 53,800 2,59853,800 53,850 2,60153,850 53,900 2,60453,900 53,950 2,60653,950 54,000 2,609

54,00054,000 54,050 2,61254,050 54,100 2,61554,100 54,150 2,61754,150 54,200 2,62054,200 54,250 2,62354,250 54,300 2,62654,300 54,350 2,62954,350 54,400 2,63154,400 54,450 2,63454,450 54,500 2,63754,500 54,550 2,64054,550 54,600 2,64254,600 54,650 2,64554,650 54,700 2,64854,700 54,750 2,65154,750 54,800 2,65454,800 54,850 2,65654,850 54,900 2,65954,900 54,950 2,66254,950 55,000 2,665

55,00055,000 55,050 2,66755,050 55,100 2,67055,100 55,150 2,67355,150 55,200 2,67655,200 55,250 2,67855,250 55,300 2,68155,300 55,350 2,68455,350 55,400 2,68755,400 55,450 2,69055,450 55,500 2,69255,500 55,550 2,69555,550 55,600 2,69855,600 55,650 2,70155,650 55,700 2,70355,700 55,750 2,70655,750 55,800 2,70955,800 55,850 2,71255,850 55,900 2,71555,900 55,950 2,71755,950 56,000 2,720

56,00056,000 56,050 2,72356,050 56,100 2,72656,100 56,150 2,72856,150 56,200 2,73156,200 56,250 2,73456,250 56,300 2,73756,300 56,350 2,74056,350 56,400 2,742

56,450 56,500 2,74856,500 56,550 2,75156,550 56,600 2,75356,600 56,650 2,75656,650 56,700 2,75956,700 56,750 2,762

If taxable income on Line 5 of DE200-01 or Line 41 of DE200-02 is $60,000 or over,your tax is: $2,943.50 plus 6.75% (.0675) for the portion over $60,000.

E x a m p l eTaxable income of $67,751:

Tax on $60,000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$2,943.50Income over $60,000 . . . . . . . . . . . . . . . . . . $7,751Tax Rate over $60,000 . . . . . . . . . . . . . . . . x .0675Tax on $7,751.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .+ $523.19

Total Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$3,466.69 (Round to $3,467.)

42,00042,000 42,050 1,94642,050 42,100 1,94942,100 42,150 1,95142,150 42,200 1,95442,200 42,250 1,95742,250 42,300 1,96042,300 42,350 1,96342,350 42,400 1,96542,400 42,450 1,96842,450 42,500 1,97142,500 42,550 1,97442,550 42,600 1,97642,600 42,650 1,97942,650 42,700 1,98242,700 42,750 1,98542,750 42,800 1,98842,800 42,850 1,99042,850 42,900 1,99342,900 42,950 1,99642,950 43,000 1,999

43,00043,000 43,050 2,00143,050 43,100 2,00443,100 43,150 2,00743,150 43,200 2,01043,200 43,250 2,01243,250 43,300 2,01543,300 43,350 2,01843,350 43,400 2,02143,400 43,450 2,02443,450 43,500 2,02643,500 43,550 2,02943,550 43,600 2,03243,600 43,650 2,03543,650 43,700 2,03743,700 43,750 2,04043,750 43,800 2,04343,800 43,850 2,04643,850 43,900 2,04943,900 43,950 2,05143,950 44,000 2,054

44,00044,000 44,050 2,05744,050 44,100 2,06044,100 44,150 2,06244,150 44,200 2,06544,200 44,250 2,06844,250 44,300 2,07144,300 44,350 2,07444,350 44,400 2,07644,400 44,450 2,07944,450 44,500 2,08244,500 44,550 2,08544,550 44,600 2,08744,600 44,650 2,09044,650 44,700 2,09344,700 44,750 2,09644,750 44,800 2,09944,800 44,850 2,10144,850 44,900 2,10444,900 44,950 2,10744,950 45,000 2,110

45,00045,000 45,050 2,11245,050 45,100 2,11545,100 45,150 2,11845,150 45,200 2,12145,200 45,250 2,12345,250 45,300 2,12645,300 45,350 2,12945,350 45,400 2,13245,400 45,450 2,13545,450 45,500 2,13745,500 45,550 2,14045,550 45,600 2,14345,600 45,650 2,14645,650 45,700 2,14845,700 45,750 2,15145,750 45,800 2,15445,800 45,850 2,15745,850 45,900 2,16045,900 45,950 2,16245,950 46,000 2,165

46,00046,000 46,050 2,16846,050 46,100 2,17146,100 46,150 2,173

2013 STATE INCOME TAX TABLE

2013 STATE INCOME TAX SCHEDULE

56,400 56,450 2,745

Page 22: 2013 DELAWARE 2013 Resident Individual Income Tax Return · RESIDENT INDIVIDUAL INCOME TAX RETURN GENERAL INSTRUCTIONS Who Must File 1. If you are a Full-Year Resident of the State,

SPECIAL FUNDS

WILMINGTONDivision of Revenue, Carvel State Building

9th & French Streets, First FloorWilmington, Delaware 19801

Telephone (302) 577-8200

GEORGETOWNDivision of Revenue

20653 DuPont Boulevard, Suite 2Georgetown, Delaware 19947

Telephone (302) 856-5358Page 13

DOVERDivision of Revenue, Thomas Collins Building

540 S. DuPont Highway, Suite 2Dover, Delaware 19901

Telephone (302) 744-1085

DELAWARE’S NONGAME WILDLIFE, ENDANGERED SPECIES AND NATURAL AREAS PRESERVATION FUNDDelaware faces tremendous challenges managing and protecting native plants and animals, restoring wildlife habitat, and maintaining thenatural beauty of the state. Available funds fall far short of what it takes. Please give a tax-deductible “Wild Gift” on Line 17A, Resident Schedule III. Delaware’s wild plants and animals will have a better chance because of your gift.U.S. OLYMPIC COMMITTEEThe U.S. Olympic Committee challenges Americans to live healthier through sport. By contributing a portion of your tax refund on Line 17B, Resident Schedule III, you will help prepare athletes for the Olympic and Paralympic Games; fund community and elite sports programs all over the country;and advance the Olympic Movement, promoting excellence, cultural respect, and peace. Thank you, and visit us online at www.teamusa.org.EMERGENCY HOUSING ASSISTANCE FUNDThe homeless population in Delaware continues to increase. Families with children represent the largest percentage of persons in need of emergencyshelter. Crisis situations such as unemployment, family conflicts, displacement, evictions, fire, or utility failures force people to seek emergencyhousing. You can help by making a contribution on Line 17C, Resident Schedule III to the Emergency Housing Assistance Fund.DELAWARE BREAST CANCER COALITION, INC.DBCC provides outreach, education and support services throughout Delaware and the surrounding communities to encourage the early detection and treatment of breast cancer. We offer resources for the newly diagnosed and survivors, provide outreach and education, host an annual breast cancerconference, and operate the state’s mobile mammography van. Your contribution on Line 17D, Resident Schedule III, will help the nearly 750 women facing breast cancer in Delaware each year.ORGAN AND TISSUE DONATION AWARENESS TRUST FUNDOne organ and tissue donor can save or enhance the lives of 50 people. Financial contributions to the Organ and Tissue Donor Awareness TrustFund support educational programs in Delaware. Make a contribution on Line 17E, Resident Schedule III to help increase the number of organ andtissue donors in Delaware. Register as an organ and tissue donor at www.donatelife-de.org. DELAWARE DIABETES EDUCATION FUNDThis fund - administered by the American Diabetes Association (ADA) - provides diabetes education. ADA is the leading nonprofit organizationproviding diabetes research, information and advocacy. Its mission is to prevent and cure diabetes, and to improve the lives of those affected bydiabetes. For more information, please call 1-800-DIABETES or visit www.diabetes.org. Help 85,000 Delawareans with diabetes by making a contribution on Line 17F, Resident Schedule III.DELAWARE VETERANS HOME FUNDShow your support for the Delaware Veterans Home by making a contribution on Line 17G, Resident Schedule III. Your tax contribution willassist the Delaware Commission of Veterans Affairs in maintaining a facility that provides much-needed services to our aging veteran population.Please honor our heroes with a Veterans Home contribution. Thank you for your support!DELAWARE NATIONAL GUARD AND RESERVE EMERGENCY ASSISTANCE FUND

DELAWARE JUVENILE DIABETES RESEARCH FOUNDATION INTERNATIONALJuvenile Diabetes Research Foundation (JDRF): the leading charitable funder and advocate for research on type 1 diabetes. Founded in 1970:JDRF is associated with major breakthroughs in type 1 diabetes research, such as the Artificial Pancreas, beta cell regeneration and the treatment of complications. Your tax-deductible donation to JDRF is on Line 17I, Resident Schedule III.DELAWARE CHAPTER OF THE NATIONAL MULTIPLE SCLEROSIS SOCIETYThe Delaware Chapter of the National Multiple Sclerosis Society funds the programs, services, and financial assistance needed by Delawareans with MS, plus important research into the cause of MS, the development of more effective treatments, and — eventually — the cure. Please helpby making a contribution on Line 17J, Resident Schedule III.DELAWARE OVARIAN CANCER FOUNDATION FUND AT THE DELAWARE COMMUNITY FOUNDATIONThe Delaware Ovarian Cancer Foundation was established to honor and memorialize the lives of Cynthia Waterman, Sidney DeSmyter and all womenwho have battled ovarian cancer. The Fund supports our mission to increase awareness/education, to facilitate research for an early detectiontest, and to support women affected by ovarian cancer. Please show your support by making a contribution on Line 17K, Resident Schedule III.21st CENTURY FUND FOR DELAWARE’S CHILDREN, INC.The 21st Century Fund for Delaware’s Children is a public/private partnership to address needs of Delaware’s at-risk children under the age of21 who are receiving services from state agencies or community organizations. Grants provide experiences to define strengths, improveself-esteem and build hope for the future. Please help by contributing on Line 17L, Resident Schedule III.WHITE CLAY CREEK WILD AND SCENIC RIVER PRESERVATION FUNDThe White Clay Creek Wild and Scenic River Preservation Fund, or White Clay Watershed Association, is dedicated to protecting and improving theWhite Clay Creek and valley. The Association works to improve water quality; conserve open space, woodlands, wetlands, and geological features;protect rare native plant and animal species; aid in the preservation of cultural, historical and archeological sites; increase outdoor recreationopportunities; and conduct educational programs relating to the environment. Please help by making a contribution on Line 17M, Resident Schedule III.

THE HOME OF THE BRAVE FOUNDATION, INC.The Home of the Brave Foundation was established to furnish food, shelter and counseling to veterans of the Armed Forces of the USA withoutregard to sex, race, color, or creed. Veterans receive a positive supportive environment and assistance to transition out of homelessness.Please help by contributing on Line 17N, Resident Schedule III. Visit us online at www.homeofthebravefdn.org or call us at 302-424-1681.

DELAWARE VETERANS TRUST FUNDThe Delaware Veterans Trust Fund provides financial assistance to eligible veterans. This can make a difference for veterans who need assistance with reintegration on their return home; or those with disabilities awaiting benefits; or even those who have met with a financial hardship. Show your support for veterans with a contribution on Line 17P, Resident Schedule III.

SENIOR TRUST FUNDThe Senior Trust Fund – administered by the Director of the Division of Services for Aging and Adults with Physical disabilities – provides assistance and programs for seniors and supports the aging services of community-based organizations. Please help on Line 17O, Resident Schedule III.

The Delaware National Guard and Reserve Emergency Assistance Fund (DNGREAF) supports members of the Delaware National Guard and members of other Reserve Components (Amy, Navy, Air Force, Marine Corps, Coast Guard) who live in Delaware or whose units are stationed in Delaware who contribute to the fight against terrorism. Please show your support by making a contribution on Line 17H, Resident Schedule III.